Section 36615.5 - "Special benefit" defined(a)"Special benefit" means, for purposes of a property-based district, a particular and distinct benefit over and above general benefits conferred on real property located in a district or to the public at large. Special benefit includes incidental or collateral effects that arise from the improvements, maintenance, or activities of property-based districts even if those incidental or collateral effects benefit property or persons not assessed. Special benefit excludes general enhancement of property value.(b)"Special benefit" also includes, for purposes of a property-based district, a particular and distinct benefit provided directly to each assessed parcel within the district. Merely because parcels throughout an assessment district share the same special benefits does not make the benefits general.Ca. Sts. and High. Code § 36615.5
Amended by Stats 2022 ch 129 (AB 2890),s 1, eff. 1/1/2023.Added by Stats 2014 ch 240 (AB 2618),s 14, eff. 1/1/2015.