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City of Pleasanton <br />Landscape Maintenance District No. 1993-1, Windsor <br />Engineer’s Report <br /> <br />Page 22 <br /> <br />Discussion of Benefit <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 <br />reference to the requirements for assessments, SecƟon 22573 of the Landscaping <br />and LighƟng Act of 1972 states: <br />"The net amount to be assessed upon lands within an assessment district may be <br />apporƟoned by any formula or method which fairly distributes the net amount <br />among all assessable lots or parcels in proporƟon to the esƟmated benefits to be <br />received by each such lot or parcel from the Improvements." <br />ProposiƟon 218, as codified in ArƟcle XIIID of the California ConsƟtuƟon, has <br />confirmed that assessments must be based on the special benefit to property: <br />"No assessment shall be imposed on any parcel which exceeds the reasonable cost <br />of the proporƟonal special benefit conferred on that parcel." <br /> <br />In this case, the 2008 Silicon Valley Taxpayers AssociaƟon, Inc. vs Santa Clara <br />County Open Space Authority (“SVTA”) decision provides enhanced clarity to the <br />definiƟon of special benefits to properƟes from similar public improvements in <br />three disƟnct areas: <br /> Proximity <br /> Expanded or improved access <br /> Views <br />The SVTA decision also clarifies that a special benefit is a service or improvement <br />that provides a direct advantage to a parcel, and that indirect or derivaƟve <br />advantages resulƟng from the overall public benefits from a service or <br />improvement are general benefits. <br />Proximity, improved access and views, in addiƟon to the other special benefits <br />listed herein further strengthen the basis of these assessments. <br />Page 143 of 617