CA AB2618

Adds requirements for property-based district management plans including proportionate special benefit determination for each parcel, total special benefits amount, total general benefits amount, and detailed engineer's report.

Defines "special benefit" as a particular and distinct benefit over and above general benefits conferred on real property, including incidental or collateral effects that benefit non-assessed property or persons, but excluding general enhancement of property value.

Requires city council resolution of formation to include finding that property within property-based district will receive special benefit and statement of total special benefits to be conferred.

Clarifies that special benefits may only be assessed against property and assessments must not exceed reasonable cost of proportional special benefit; publicly owned parcels cannot be exempt unless they receive no special benefit by clear and convincing evidence.

Amends definitions and renumbers code sections to reorganize terminology for property and business improvement districts, including defining "property-based assessment," "property-based district," "general benefit," and "activities."