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11 <br /> Proposition 218, as codified in Article XIIID of the California Constitution, has confirmed <br /> that assessments must be based on the special benefit to property: <br /> "No assessment shall be imposed on any parcel which exceeds the reasonable <br /> cost of the proportional special benefit conferred on that parcel." <br /> In this case, the 2008 Silicon Valley Taxpayers Association, Inc. vs Santa Clara County <br /> Open Space Authority ("SVTA") decision provides enhanced clarity to the definition of <br /> special benefits to properties from similar public improvements in three distinct areas: <br /> i. Proximity <br /> ii. Expanded or improved access <br /> iii. Views <br /> The SVTA decision also clarifies that a special benefit is a service or improvement that <br /> provides a direct advantage to a parcel, and that indirect or derivative advantages <br /> resulting from the overall public benefits from a service or improvement are general <br /> benefits. <br /> Proximity, improved access and views, in addition to the other special benefits listed <br /> herein further strengthen the basis of these assessments. <br /> The following benefit categories summarize the types of special benefit to residential <br /> and other lots and parcels resulting from installation, maintenance and servicing of <br /> landscaping, irrigation, sidewalks, signs, lights, and other improvements to be provided <br /> with the assessment proceeds. These categories of special benefits are derived from <br /> the statutes passed by the California Legislature and studies which describe the types <br /> of special benefit received by property from maintenance and improvements such as <br /> those provided by the City of Pleasanton, Landscape Maintenance District No. 1993-1, <br /> Windsor. These types of special benefit are summarized as follows: <br /> i. Improved access to landscaped areas and other permanent public improvements <br /> ii. Proximity to improved landscaped areas and other permanent public <br /> improvement. <br /> iii. Improved views. <br /> iv. Extension of a property's outdoor areas and landscaped areas for properties <br /> within close proximity to the Improvements. <br /> v. Creation of individual lots for residential use that, in absence of the assessments, <br /> would not have been. <br /> The above benefit factors, when applied to property in the Maintenance District, <br /> specifically increase the utility and usefulness of the property within the Maintenance <br /> District. For example, the assessments will provide funding to improve and maintain the <br /> public landscaping next to the parcels within the Maintenance District. Such improved <br /> and well-maintained landscaping enhances the overall quality, desirability, utility and <br /> safety of the properties. <br /> City of Pleasanton <br /> Landscape Maintenance District No. 1993-1, Windsor Engineer's Report, Fiscal Year 2023-24 <br />