CA Gov't Code Section 50063.5

(a)

The legislative body may establish zones or areas of benefit within the district and shall restrict the imposition of assessments to areas lying within those zones or areas of benefit.

(b)

The benefit assessment shall be levied on a parcel basis within the boundaries of the district.

(c)

The assessment may be levied against any parcel that benefits from habitat maintenance services that may be made available whether or not the service is actually used.