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*IW I LLDAN V. METHOD OF ASSESSMENT A. ASSESSMENT LAW The Assessment Law requires that the assessments must be based on special benefits the properties receive from the works of improvement to be maintained. The Assessment Law does not specify the method or formula that should be used in any special assessment proceeding, but that the Assessment Engineer shall make an analysis of the facts and recommend the apportionment of the assessment. The analysis must consider the proportional special benefits properties receive by the works of improvement to be maintained and is not necessarily limited to the current use of the property. As a result of the passage of Proposition 218 in November 1996, Article XI I I D was added to the California Constitution. The new procedural and approval process outlined in Article XIIID applies to all new or increased assessments. Specifically, the assessment rate and method of apportioning benefit (Method of Assessment) for the Landscape Maintenance Assessment District No. 94-1 (Dos Vientos Ranch) shall: • Demonstrate special benefit to assessed parcels over and above the benefits conferred on the public at large: "Special benefit" means a particular and distinct benefit over and above general benefits conferred on real property located in the district or to the public at large. General enhancement of property value does not constitute special benefit. • Separate the general benefits from the special benefits conferred to parcels: "Only special benefits are assessable, and an agency must separate the general benefits from the special benefits conferred on a parcel." • Determine the special benefit that should be attributed to public agency parcels within the District boundary: "Parcels within a district that are owned or used by any agency, the State of California or the United States shall not be exempt from assessment unless the agency can demonstrate by clear and convincing evidence that such publicly owned parcels in fact receive no special benefit." • The assessments are proportioned to and no greater than the special benefits conferred on the properties. Each year an Engineer's Report is prepared for the District to identify any substantial changes in the District and to document the proposed assessments for the upcoming fiscal year based on the appropriate method of apportionment and the estimated expenses. Final authority and action on the recommendations rests with the Board of Directors of the Conejo Recreation and Park District after hearing all the testimony and evidence presented at an annual public hearing. Upon conclusion of the public hearing, the Board may approve the Report as submitted or modify it by Board action. 2020/2021 Landscape Maintenance District No. 94-1 Page 13 of 21