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PAGE 14 "The net amount to be assessed upon lands within an assessment district may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated benefits to be received by each such lot or parcel from the Improvements." Proposition 218, as codified in Article XIIID of the California Constitution, has confirmed that assessments must be based on the special benefit to property: "No assessment shall be imposed on any parcel which exceeds the reasonable cost of the proportional special benefit conferred on that parcel." In this case, the 2008 Silicon Valley Taxpayers Association, Inc. vs Santa Clara County Open Space Authority ("SVTA") decision provides enhanced clarity to the definition of special benefits to properties from similar public improvements in three distinct areas: ■ Proximity ■ Expanded or improved access ■ Views The SVTA decision also clarifies that a special benefit is a service or improvement that provides a direct advantage to a parcel, and that indirect or derivative advantages resulting from the overall public benefits from a service or improvement are general benefits. Proximity, improved access and views, in addition to the other special benefits listed herein further strengthen the basis of these assessments. The following benefit categories summarize the types of special benefit to residential and other lots and parcels resulting from installation, maintenance and servicing of landscaping, irrigation, sidewalks, signs, lights and other improvements to be provided with the assessment proceeds. These categories of special benefits are derived from the statutes passed by the California Legislature and studies which describe the types of special benefit received by property from maintenance and improvements such as those provided by the City of Pleasanton, Lighting and Landscaping Maintenance District No. 1984-1, Ponderosa. • These types of special benefit are summarized as follows: A. Improved access to landscaped areas and other permanent public improvements B. Proximity to improved landscaped areas and other permanent public improvements C. Improved views D. Extension of a property's outdoor areas and landscaped areas for properties within close proximity to the Improvements. E. Creation of individual lots for residential use that, in absence of the assessments, would not have been created The above benefit factors, when applied to property in the Maintenance District, specifically increase the utility and usefulness of the property within the Maintenance District. For C►rn OF PLEASANTON LIGHTING&LANDSCAPE MAINTENANCE DISTRICT No.1984-1,PONDEROSA SCIConsultingGroup ENGINEER'S REPORT,FISCAL YEAR 2020-21