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Method of Assessment <br /> <br /> The 1913 Act provides that each parcel of land within an assessment <br />district be assessed for its share of the costs of an improvement project in <br />proportion to the estimated benefit received by each parcel from the public <br />improvements to be installed. The 1913 Act does not provide a special benefit <br />formula; that determination is made by the Assessment Engineer, subject to the <br />approval of the legislative body. <br /> <br /> Bissell & Karn, inc., Pleasanton, California, Assessment Engineer for the <br />Improvement Project have distributed the cost of the acquisition to the <br />parcels in the District on the basis of acreage. <br /> <br />-17- <br /> <br /> <br />