An off-street parking facility special assessment district shall include all the property within the boundaries established by the assembly, and all property included within the district shall be considered the property specially benefited by the off-street parking facility. The facility may consist of surface or underground facilities, improved or unimproved lots, single or multiple garages, other structures and accessories, or any combination of these.
(CAC 3.08.340)
The district shall be divided into zones paralleling the margin of the off-street parking facility and numbered first, second, third, fourth, fifth, sixth, seventh and eighth. The first zone shall include all the property lying between the margins and lines parallel with and 50 feet from the margins. The second zone shall include all property lying between lines parallel with and 50 feet and 100 feet, respectively, from the margins. The third zone shall include all property lying between lines parallel with and 100 feet and 150 feet, respectively, from the margins. The fourth zone shall include all property lying between lines parallel with and 150 feet and 200 feet, respectively, from the margins. The fifth zone shall include all property lying between lines parallel with and 200 feet and 250 feet, respectively, from the margins. The sixth zone shall include all property lying between lines parallel with and 250 feet and 300 feet, respectively, from the margins. The seventh zone shall include all property lying between lines parallel with and 300 feet and 350 feet, respectively, from the margins. The eighth zone shall include all lands, if any, lying between a line parallel with and 350 feet from the margins and the boundary of the district.
(CAC 3.08.350)
The rate of assessment per square foot of land for an off-street parking facility shall be determined on the basis that special benefits conferred on a square foot of land in the first, second, third, fourth, fifth, sixth, seventh and eighth zones, respectively, are weighted in the same proportion as are the numbers 9, 8, 6, 5, 3, 2, 1 and 1, respectively. The rate shall be computed in the following manner:
A. 
The products of the number of square feet of property within the first, second, third, fourth, fifth, sixth, seventh and eighth zones, respectively, and the numbers 9, 8, 6, 5, 3, 2, 1 and 1, respectively, shall be ascertained, and their total sum taken, which total sum shall be divided into the costs of the improvement in order to determine the quotient.
B. 
The products of the resulting quotient and the numbers 9, 8, 6, 5, 3, 2, 1 and 1, respectively, shall be the respective rates of assessment per square foot for the first, second, third, fourth, fifth, sixth, seventh and eighth zones, respectively.
C. 
The amount to be assessed against each parcel of property to be assessed is computed by adding the products of the rate and the square footage for each zone within the parcel.
(CAC 3.08.360)
If a parcel of property within an off-street parking facility special assessment district is included in zones established for other off-street parking facility districts, then the assessment computed from each district shall be added to obtain the total assessment for an one parcel, except that the total assessment against the parcel shall not exceed the highest rate per square foot in the first zone of any district.
(CAC 3.08.370)