Laserfiche WebLink
<br />City of San Leandro <br />2026/2027 Heron Bay MAD 96-3 Page 6 <br />III. ASSESSMENTS <br />The amount of the assessment for Fiscal Year 2026/2027 apportioned to each parcel as shown <br />on the latest equalized roll at the County Assessor's office is listed in Section V of this Report. <br />The description of each lot or parcel is part of the records of the County Assessor of the County <br />of Alameda and such records are, by reference, made part of this Report. <br /> <br />A. Method of Apportionment <br />Pursuant to the City of San Leandro Municipal Code, and Article XIII D of the Constitution <br />of the State of California, all parcels that have special benefit conferred upon them as a <br />result of the maintenance and operation of improvements shall be identified and the <br />proportionate special benefit derived by each identified parcel shall be determined in <br />relationship to the entire cost of the maintenance and operation of the improvements. Only <br />parcels that receive direct special benefit are assessed, and each parcel is assessed in <br />proportion to the estimated benefit received. <br /> <br />B. Annual Assessment Increases <br />As to the amount of the maximum annual assessment which may be levied in future years, <br />it is the intent of this District that the maximum assessments for Fiscal Year 1996/97 be <br />increased by 2% each successive year (over the rate of the previous year) to approximate <br />increases in costs of maintenance. <br /> <br /> The following table contains a 10-year history of assessment increases. <br />Exhibit A <br />Resolution No. 2026-076 Page 9 of 32