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3 <br />must be identified and, if quantifiable, calculated and factored out of the assessment cost basis to produce a “net” cost <br />figure.Inaddition,Proposition218nolongerautomaticallyexemptsgovernmentownedpropertyfrombeingassessed <br />andifspecialbenefitisdeterminedtobeconferreduponsuchproperties,theymustbeassessedinproportionto <br />specialbenefitsconferredinamannersimilartoprivatelyownedpropertyassessments. <br />From this, the value of a basic benefit unit or “basic net unit cost” can be computed by dividing the total amount of <br />estimatednetprogramcostsbythetotalnumberofbenefitunits.Theamountofassessmentforeachidentifiedparcel <br />canbecomputedatthistimebymultiplyingtheNetUnitCosttimesthenumberofBasicBenefitUnitsperidentified <br />parcel. This is known as “spreading the assessment” or the “assessment spread” in that all costs are allocated <br />proportionally or “spread”amongstallidentifiedpropertieswithintheCBD. <br />ThemethodandbasisofspreadingprogramcostsvariesfromoneCBDtoanotherbasedonlocalconditions,typesof <br />programsandactivitiesproposed,andsizeanddevelopmentcomplexityoftheCBD. <br />SupplementalProposition218ProceduresandRequirements <br />Proposition218,approvedbythevotersofCaliforniainNovemberof1996,addsasupplementalarrayofprocedures <br />andrequirementstobecarriedoutpriortolevyingaproperty-basedassessmentlikethe DowntownSanLeandro <br />CBD.TheserequirementsareinadditiontorequirementsimposedbyStateandlocalassessmentenablinglaws.These <br />requirements were “chaptered” into law as Article XIIID of the California Constitution. <br />SinceProp218provisionswillaffectallsubsequentcalculationstobemadeinthefinalassessmentformulaforthe <br />DowntownSanLeandroCBD,Prop218requirementswillbetakenintoaccount.ThekeyprovisionsofProp218 <br />alongwithadescriptionofhowtheDowntownSanLeandroCBD complieswitheachoftheseprovisionsare <br />delineatedbelow. <br />(Note:AllsectionreferencesbelowpertaintoArticleXIIIoftheCaliforniaConstitution): <br />Finding1. From Section 4(a): “Identify all parcels which will have a special benefit conferred uponthemand <br />upon which an assessment will be imposed” <br />Thereare 286 parcelswithintheproposedDowntownSanLeandroCBDofwhich273 are “identified”assessable <br />individualparcelsthatwillderivespecialbenefitfromtheproposedDistrictprogramsandactivities.Thebenefitsare <br />specialanduniqueonlytotheidentifiedpropertieswithintheproposedDistrictbecauseprogramsandserviceswill <br />onlybeprovideddirectlyfortheidentifiedproperties.AllCBDparcelsareidentifiedbyassessorparcelnumberand <br />shown ontheBoundaryMapintheManagementDistrictPlanandarelistedinAttachment1tothisReport.