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Page 22 <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, Section 22573 of the Landscaping <br /> and Lighting Act of 1972 states: <br /> "The net amount to be assessed upon lands within an assessment district may be <br /> apportioned by any formula or method which fairly distributes the net amount <br /> among all assessable lots or parcels in proportion to the estimated benefits to be <br /> received by each such lot or parcel from the Improvements." <br /> Proposition 218, as codified in Article XIIID of the California Constitution, 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 proportional special benefit conferred on that parcel." <br /> In this case, the 2008 Silicon Valley Taxpayers Association, Inc. vs Santa Clara <br /> County Open Space Authority ("SVTA") decision provides enhanced clarity to the <br /> definition of special benefits to properties from similar public improvements in <br /> three distinct 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 derivative <br /> advantages resulting from the overall public benefits from a service or <br /> improvement are general benefits. <br /> Proximity, improved access and views, in addition to the other special benefits <br /> listed herein further strengthen the basis of these assessments. <br /> City of Pleasanton ��-- <br /> Landscape Maintenance District No. 1993-1, Windsor SCIConsultingGroup <br /> Engineer's Report <br />