For the purpose of ascertaining the amount to be assessed against each separate lot, tract, parcel of land, or other property therein, the local improvement district shall be divided into subdivisions or zones paralleling the margin of the street, avenue, lane, alley, boulevard, park drive, parkway, public place, or public square to be improved, numbered respectively first, second, third, fourth, and fifth.

The first subdivision shall include all lands within the district lying between the street margins and lines drawn parallel therewith and thirty feet [9.14 meters] therefrom.

The second subdivision shall include all lands within the district lying between lines drawn parallel with and thirty and sixty feet [9.14 and 18.29 meters] respectively from the street margins.

The third subdivision shall include all lands within the district lying between lines drawn parallel with and sixty and ninety feet [18.29 and 27.43 meters] respectively from the street margins.

The fourth subdivision shall include all lands, if any, within the district lying between lines drawn parallel with and ninety and one hundred twenty feet [27.43 and 36.58 meters] respectively from the street margins.

The fifth subdivision shall include all lands, if any, within the district lying between a line drawn parallel with and one hundred twenty feet [36.58 meters] from the street margin and the outer limit of the improvement district.