West Virginia Code § 16-13B-11

Construction of projects; assessments; corner lots, etc
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(a) Each board is hereby empowered and authorized to order and cause to be constructed,
within its respective assessment district, any project for the benefit of said assessment
district or any part thereof. Upon the completion of a project or any part thereof, (1) the
property located within the assessment district abutting on a wastewater or water project or
abutting upon that portion of a public way within the assessment district in ewhich such
wastewater or water project shall be constructed, or (2) the property protected by the flood
relief project, may be charged by the assessment district in which the prroject is located with
all or any part of the cost thereof, including the cost of such wastewater or water project
across public ways. No lot or parcel of land abutting any portion of a project which is located
outside of an assessment district shall be subject to any assessment unless and until the
owner of such lot or parcel receives any services provided byt the project, in which event
such lot or parcel may be subject to assessment under section twenty of this article.
(b) Assessments made with respect to wastewater or water projects shall be subject to the
restrictions set forth in this subsection and subsection (c) of this section. In case of a corner
lot, or acreage which has not been divided intso lots, frontage which may be assessed shall be
measured along the longest dimension thereof abutting on each public way in which a
wastewater or water project is constructed, but if the project is constructed on two or more
sides then such corner lot, or acreagge which has not been divided into lots, shall be charged
only with the side on which the project is first completed unless such lot or acreage is two
hundred feet or more in depthe measured from such first side, in which event the corner lot,
or acreage which has not been divided into lots, shall be charged only with the footage in
excess of two hundred fLeet. Any lot, or any acreage which has not been divided into lots,
having a depth of two hundred feet or more and abutting on two or more public ways, one on
the front and one in t he rear of said lot, or said acreage which has not been divided into lots,
shall be assessed on both of said public ways, if a project is constructed on both such public
ways. Where a corner lot, or any acreage which has not been divided into lots, has been
assessed on both ends, it shall not be assessed on the side, and where it has been assessed
on the side, it shall not be assessed on either end.
(c) In case of corner lots, or any acreage which has not been divided into lots, where the cost
of a wastewater or water project along one dimension is not assessed against the owner
thereof, and in the case of lots, or acreage, less than two hundred feet deep abutting at each
end on a public way in which a project is completed, the cost of the project along the
dimension or end not assessed against the property owner shall in every case be apportioned
and assessed against the other property abutting on the public way within the assessment
district being improved, in the manner of apportionment of the cost of improvements in
intersections.

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