The estimate of the costs of the additional library services for the fiscal year shall contain estimates for the following:
A. The total cost of the additional library services including personnel, equipment and expenses, and the costs associated with preparation, levy and collection of assessments, including legal administrative costs, and the cost of conducting the election, if any.
B. The amount of any surplus or deficit in the fund to be carried over from a previous fiscal year.
C. The net amount to be assessed upon assessable lands within the assessment district, being the total costs, as referred to in subsection A of this section, increased or decreased, as the case may be, by the amount referred to in subsection B of this section.
D. The maximum assessment proposed to be assessed upon parcels within the district, based upon land use categories or such other relevant factors or combination of factors selected as the methodology for spreading and allocating assessments sufficient to permit property owners to calculate the proposed assessments for their properties. (Prior code § 85.04.440)