Sec. 29. (a) The total cost of an improvement as determined under section 28(b) of this chapter, except for one-half (1/2) of the cost of street and alley intersections, shall be assessed on the abutting land or lots in the manner prescribed by this chapter.

     (b) The remaining one-half (1/2) of the cost of street and alley intersections shall be assessed on the land or lots abutting on the streets or alleys that intersect the improved street or alley.

     (c) Land and lots may be assessed for the following distances:

(1) One (1) block in either direction along the intersecting street or alley if the intersecting street or alley crosses the improved street or alley.

(2) One (1) block along the intersecting street or alley if the intersecting street or alley enters but does not cross the improved street or alley.

     (d) For purposes of this section, the distance from the intersection of:

(1) a street or an alley improved under this chapter; and

(2) another street or alley;

along the other street or alley to the street line of the next intersecting street or alley is considered one (1) block.

As added by P.L.98-1993, SEC.7.