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City of San Leandro Heron Bay Maintenance Assessment District No. 96-3 Page 6 III. ASSESSMENTS The amount of the assessment for Fiscal Year 2023/2024 apportioned to each parcel as shown on the latest equalized roll at the County Assessor's office is listed in Section 5 of this Report. The description of each lot or parcel is part of the records of the County Assessor of the County of Alameda and such records are, by reference, made part of this Report. A. Method of Apportionment Pursuant to the City of San Leandro Municipal Code, and Article XIII D of the Constitution of the State of California, all parcels that have special benefit conferred upon them as a result of the maintenance and operation of improvements shall be identified and the proportionate special benefit derived by each identified parcel shall be determined in relationship to the entire cost of the maintenance and operation of the improvements. Only parcels that receive direct special benefit are assessed, and each parcel is assessed in proportion to the estimated benefit received. B. Annual Assessment Increases As to the amount of the maximum annual assessment which may be levied in future years, it is the intent of this District that the maximum assessments for Fiscal Year 1996/97 be increased by 2% each successive year (over the rate of the previous year) to approximate increases in costs of maintenance. The following table contains a 10-year history of assessment increases.