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must be identified and, if quantifiable, calculated and factored out of the assessment cost basis to produce a "net" cost figure. In addition, Proposition 218 no longer automatically exempts government owned property from being assessed and if special benefit is determined to be conferred upon such properties, they must be assessed in proportion to special benefits conferred in a manner similar to privately owned property assessments. From this, the value of a basic benefit unit or "basic net unit cost" can be computed by dividing the total amount of estimated net program costs by the total number of benefit units. The amount of assessment for each identified parcel can be computed at this time by multiplying the Net Unit Cost times the number of Basic Benefit Units per identified parcel. This is known as "spreading the assessment" or the "assessment spread" in that all costs are allocated proportionally or "spread" amongst all identified properties within the CBD. The method and basis of spreading program costs varies from one CBD to another based on local conditions, types of programs and activities proposed, and size and development complexity of the CBD. Supplemental Proposition 218 Procedures and Requirements Proposition 218, approved by the voters of California in November of 1996, adds a supplemental array of procedures and requirements to be carried out prior to levying a property-based assessment like the Downtown San Leandro CBD. These requirements are in addition to requirements imposed by State and local assessment enabling laws. These requirements were "chaptered" into law as Article XIIID of the California Constitution. Since Prop 218 provisions will affect all subsequent calculations to be made in the final assessment formula for the Downtown San Leandro CBD, Prop 218 requirements will be taken into account. The key provisions of Prop 218 along with a description of how the Downtown San Leandro CBD complies with each of these provisions are delineated below. (Note: All section references below pertain to Article XIII of the California Constitution): Finding 1. From Section 4(a): "Identify all parcels which will have a special benefit conferred upon them and upon which an assessment will be imposed" All "identified" parcels within the proposed Downtown San Leandro CBD will derive special benefit from the proposed District programs and activities. The benefits are special and unique only to the identified properties within the proposed District because programs and services will only be provided directly for the identified properties. All CBD parcels are identified by assessor parcel number and shown on the Boundary Map in the Management District Plan and are listed in Attachment 1 to this Report. 3