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City of Pleasanton <br />LighƟng & Landscape Maintenance District No. 1994-1, <br />Oak Tree Farm <br />Engineer’s Report <br /> <br />Page 20 <br /> <br />The parcels within the LighƟng and Landscape Maintenance District No. 1994-1, <br />Oak Tree Farm, consist of all Assessor Parcels within the boundaries as defined by <br />the Assessment Diagram included within this Report and the Assessor Parcel <br />Numbers listed within the included Assessment Roll. The method used for <br />apporƟoning the assessments is based upon the proporƟonal special benefits to <br />be derived by the properƟes in the Maintenance District, over and above general <br />benefits conferred on real property or to the public at large. The apporƟonment <br />of special benefit is a two-step process: the first step is to idenƟfy the types of <br />special benefit arising from the Improvements, and the second step is to allocate <br />the assessments to property based on the esƟmated relaƟve special benefit for <br />each type of property.. <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 />Page 223 of 617