RES 231391 - Laserfiche WebLink

9 Method of Assessment Apportionment Method of Apportionment This section of the Engineer's Report includes an explanation of the benefits to be derived from the installation, maintenance and servicing of Improvements and landscaping for the Maintenance District and the methodology used to apportion the total assessment to the properties within the Maintenance District. The method used for apportioning the assessment is based upon the relative special benefits to be derived by the properties in the Maintenance District over and above general benefits conferred on real property or to the public at large. The assessment is apportioned to lots and parcels in proportion to the relative cost of the special benefits from the Improvements. Special benefit is calculated for each parcel in the Maintenance District using the following process: i. Identification of all benefit factors derived from the Improvements. ii. Calculation of the proportion of these benefits that are general. iii. Determination of the relative special benefit per property type. iv. Calculation of the specific assessment for each individual parcel based upon special vs. general benefit, location, property type, property characteristics, improvements on property and other supporting attributes. The parcels within the Landscape Maintenance District No. 1994-1, Oak Tree Farm, consist of all Assessor Parcels within the boundaries as defined by the Assessment Diagram included within this Report and the Assessor Parcel Numbers listed within the included Assessment Roll. The method used for apportioning the assessments is based upon the proportional special benefits to be derived by the properties in the Maintenance District, over and above general benefits conferred on real property or to the public at large. The apportionment of special benefit is a two-step process: the first step is to identify the types of special benefit arising from the Improvements, and the second step is to allocate the assessments to property based on the estimated relative special benefit for each type of property. Discussion of Benefits The assessments can only be levied based on the special benefit to property. This benefit is received by property over and above any general benefits. With reference to the requirements for assessments, Section 22573 of the Landscaping and Lighting Act of 1972 states: "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." City of Pleasanton Landscape Maintenance District No. 1994-1, Oak Tree Farm Engineer's Report, Fiscal Year 2023-24