A. The engineer shall prepare reports in accordance with this Chapter.
B. A report shall be prepared for each fiscal year for which assessments are to be levied and collected to pay the costs of the improvements or services, or both, described in the report.
C. A report shall refer to the benefit assessment district by its distinctive designation, specify the fiscal year to which the report applies and, with respect to that year, shall contain:
1. Plans and specifications for the improvements or services, or both.
2. An estimate of the costs for the improvements or services, or both.
3. A diagram for the benefit assessment district.
4. An assessment of the estimated costs of the improvements or services, or both.
5. If bonds or notes will be issued pursuant to § 15.01.095, an estimate of their principal amount.
D. The plans and specifications shall show and describe existing and proposed improvements, and existing and proposed services. The plans and specifications need not be detailed, but shall be sufficient if they show or describe the general nature, location, and extent of the improvements or services, or both. If the benefit assessment district is divided into zones, the plans and specifications shall indicate the class and type of improvements or services to be provided for each such zone. The plans or specifications may be prepared as separate instruments and either or both may be incorporated in the diagram as a combined instrument.
E. The estimate of costs of the improvements or services, or both, for the fiscal year shall contain estimates for the following:
1. The total improvement costs, being the total costs of constructing or installing all proposed improvements and of maintaining and servicing all existing and proposed improvements, including all incidental expenses. This may include a reserve which shall not exceed the estimated costs of maintenance and servicing to December 10 of the fiscal year, or whenever the City expects to receive its apportionment of special assessments and tax collections from the County, whichever is later.
2. The amount of any surplus or deficit in the improvement fund to be carried over from a previous fiscal year.
3. The amount of any contributions to be made from sources other than assessments levied hereunder.
4. The amount, if any, of the voter approved annual inflator to be applied to the maximum rates. This amount shall comply with the requirements of the Proposition 218 Omnibus Implementation Act beginning with Gov't Code § 53750 and Article XIIID of the California State Constitution.
5. The amount, if any, of the annual installment for the assessment for the estimated cost of any improvements or services, or both, to be levied and collected in annual installments.
6. The net amount to be assessed upon assessable lands within the benefit assessment district, being the total costs, as referred to in Subsection E.1 of this Section, which have been increased or decreased by any of the amounts referred to in Subsections E.2, E.3, E. 4 or E.5 of this Section.
F. The diagram for a benefit assessment district shall show the exterior boundaries of the district, the boundaries of any zones within the district and the lines and dimensions of each lot or parcel of land within the district with each lot identified by a distinctive number or letter. The diagram may refer to the County Assessor's maps for a detailed description of the lines and dimensions of any lots or parcels, in which case those maps shall govern for all details concerning the lines and dimensions of such lots or parcels.
G. The lines and dimensions of each lot or parcel of land shown on the diagram shall conform to those shown on the County Assessor's maps for the fiscal year to which the report applies. The diagram may refer to the County Assessor's maps for a detailed description of the lines and dimensions of any lots or parcels, in which case those maps shall govern for all details concerning the lines and dimensions of such lots or parcels.
H. The assessment shall refer to the fiscal year to which it applies and shall:
1. State net amount, determined in accordance with Subsection 15.01.055 E.6., to be assessed upon assessable lands within the benefit assessment district.
2. Describe each assessable lot or parcel of lands within the district.
3. Assess the net amount upon all assessable lots or parcels of lands within the district by apportioning that amount among the several lots or parcels in proportion to the estimated benefits to be received by each lot or parcel from the improvements as defined in this Chapter.
I. The assessment may refer to the County assessment roll for a description of the lots or parcels, in which case that roll shall govern for all details concerning the description of the lots or parcels.
J. The net amount to be assessed upon lands within a benefit assessment district may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated benefits to be received by each such lot or parcel from the improvements.
K. The diagram and assessment may classify various areas within a benefit assessment district into different zones where, by reason of variations in the nature, location, and extent of such improvements or services, or both, various areas will receive differing degrees of benefit from the improvements. A zone shall consist of all territory which will receive substantially the same degree of benefit from the improvements or services, or both.
('65 Code, § 33I-11) (Ord. No. 87-012 § 1; Ord. No. 91-014 §§ 6—14; Ord. No. 2012-004 § 1 (part))