Per the Landscaping and Lighting Act of 1972 (’72 Act), a detailed Engineer’s Report (“Report”) is prepared by a third party, signed by registered State of California professional engineer, on an annual basis. The Report presents the benefit analysis, the District Zone structure, the improvements to be provided, maintained, and serviced by the District, an estimated budget for District improvements, and the proposed assessments to be levied upon each assessable lot or parcel within the District for the upcoming fiscal year.