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9 <br /> Method of Assessment Apportionment <br /> Method of Apportionment <br /> This section of the Engineer's Report includes an explanation of the benefits to be <br /> derived from the installation, maintenance and servicing of Improvements and <br /> landscaping for the Maintenance District and the methodology used to apportion the <br /> total assessment to the properties within the Maintenance District. <br /> The method used for apportioning the assessment is based upon the relative special <br /> benefits to be derived by the properties in the Maintenance District over and above <br /> general benefits conferred on real property or to the public at large. The assessment is <br /> apportioned to lots and parcels in proportion to the relative cost of the special benefits <br /> from the Improvements. Special benefit is calculated for each parcel in the Maintenance <br /> District using the following process: <br /> i. Identification of all benefit factors derived from the Improvements. <br /> ii. Calculation of the proportion of these benefits that are general. <br /> iii. Determination of the relative special benefit per property type. <br /> iv. Calculation of the specific assessment for each individual parcel based upon <br /> special vs. general benefit, location, property type, property characteristics, <br /> improvements on property and other supporting attributes. <br /> The parcels within the Landscape Maintenance District No. 1984-1, Ponderosa, consist <br /> of all Assessor Parcels within the boundaries as defined by the Assessment Diagram <br /> included within this Report and the Assessor Parcel Numbers listed within the included <br /> Assessment Roll. The method used for apportioning the assessments is based upon the <br /> proportional special benefits to be derived by the properties in the Maintenance District, <br /> over and above general benefits conferred on real property or to the public at large. <br /> The apportionment of special benefit is a two-step process: the first step is to identify <br /> the types of special benefit arising from the Improvements, and the second step is to <br /> allocate the assessments to property based on the estimated relative special benefit for <br /> each type of property. <br /> Discussion of Benefits <br /> The assessments can only be levied based on the special benefit to property. This <br /> benefit is received by property over and above any general benefits. With reference to <br /> the requirements for assessments, Section 22573 of the Landscaping and Lighting Act <br /> of 1972 states: <br /> "The net amount to be assessed upon lands within an assessment district may <br /> be apportioned by any formula or method which fairly distributes the net amount <br /> among all assessable lots or parcels in proportion to the estimated benefits to be <br /> received by each such lot or parcel from the Improvements." <br /> City of Pleasanton <br /> Landscape Maintenance District No. 1984-1, Ponderosa Engineer's Report, Fiscal Year 2022-23 <br />