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figure. In addition, Proposition 218 no longer automatically exempts government owned property from being assessed <br />and if special benefit is determined to be conferred upon such properties, they must be assessed in proportion to <br />special benefits conferred in a manner similar to privately owned property assessments. <br />From this, the value of a basic benefit unit or "basic net unit cost" can be computed by dividing the total amount of <br />estimated net program costs by the total number of benefit units. The amount of assessment for each identified parcel <br />can be computed at this time by multiplying the Net Unit Cost times the number of Basic Benefit Units per identified <br />parcel. This is known as "spreading the assessment" or the "assessment spread" in that all costs are allocated <br />proportionally or "spread" amongst all identified properties within the District. <br />The method and basis of spreading program costs varies from one District to another based on local conditions, types <br />of programs and activities proposed, and size and development complexity of the District. <br />Supplemental Proposition 218 Procedures and Requirements <br />Proposition 218, approved by the voters of California in November of 1996, adds a supplemental array of procedures <br />and requirements to be carried out prior to levying a property -based assessment like the Modified Downtown Santa <br />Ana CMD. These requirements are in addition to requirements imposed by State and local assessment enabling laws. <br />These requirements were "chaptered" into law as Article XIIID of the California Constitution. <br />Since Prop 218 provisions will affect all subsequent calculations to be made in the final assessment formula for the <br />Modified Downtown Santa Ana CMD, Prop 218 requirements will be taken into account. The key provisions of Prop <br />218 along with a description of how the Modified Downtown Santa Ana CMD complies with each of these provisions <br />are delineated below. <br />(Note: All section references below pertain to Article XIII of the California Constitution): <br />Finding 1. From Section 4(a): "Identify all parcels which will have a special benefit conferred upon them and <br />upon which an assessment will be imposed" <br />Most of the individual parcels within the proposed Modified Downtown Santa Ana CMD are "identified" individual <br />parcels that will derive special benefit from the proposed District programs and activities. For certain government <br />owned and occupied /utilized parcels within the "Civic Center" portion of the CMD there is no clear and convincing <br />evidence that they will receive special benefits from district programs and thus, in the opinion of this Engineer, will <br />not be assessed. In turn, no direct CMD services will be provided adjacent to these non - benefiting parcels. The <br />benefits are special and unique only to the identified properties within the proposed District because programs and <br />services will only be provided directly for the identified properties. All CMD parcels are identified by assessor parcel <br />4 <br />