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18 Consequently, since all parcels in the Maintenance District have good access and proximity to the Improvements and the benefits to relatively closer proximity are offset by other factors, additional proximity is not considered to be a factor in determining benefit within the Maintenance District. Therefore, zones of benefit are not justified or needed within the Maintenance District. Method of Assessment As previously discussed, the Assessments provide comprehensive Improvements that clearly confers direct and special benefits to properties in the Maintenance District. The allocation of special benefits to property is primarily based on the type of property and the size of property. These benefits can also partially be measured by the occupants on property in the Maintenance District because such parcel population density is a measure of the relative benefit a parcel receives from the Improvements. It should be noted that many other types of "traditional" assessments also use parcel population densities to apportion the assessments. For example, the assessments for sewer systems, roads and water systems are typically allocated based on the population density of the parcels assessed. Therefore, the apportionment of benefit is reasonably based on the type of parcel, the size of parcels and the population density of parcels. A critical step in apportioning assessments is to determine the relative special benefit for each property. This process involves determining the relative benefit received by each property in relation to a single-family home, or, in other words, on the basis of Single-Family Equivalent (SFE) units. This SFE methodology is commonly used to distribute assessments in proportion to estimated special benefit and is generally recognized as providing the basis for a fair and appropriate distribution of assessments. For the purposes of this Engineer's Report, all properties are designated an SFE value, which is each property's relative benefit in relation to a single-family home on one parcel. In this case, the "benchmark" property is the single family detached dwelling which is one Single Family Equivalent unit or one SFE. Finally, the special benefits to be derived from the Assessments will be conferred on property and are not based on a specific property owner's use of the Improvements, a specific property owner's occupancy of property, or the property owner's demographic status such as age or number of dependents. The benefits derived to property are related to the average number of people who could potentially live on, work at, or otherwise could occupy a property, not how the property is currently used by the present owner. Therefore, the number of people who could, or potentially, live on, work at, or otherwise occupy a property is one indicator of the relative level of benefit received by a property. In conclusion, the Assessment Engineer determined that the appropriate method of assessment apportionment should be based on the type of property, the relative size of the property, property location, its relative population, and its proximity to the landscaping and open space facilities. This method is further described below. City of Pleasanton Landscape Maintenance District No. 1993-1, Windsor Engineer's Report, Fiscal Year 2023-24