Section 59322 Of Article 7. Reassessment From California Government Code >> Division 1. >> Title 6. >> Chapter 5. >> Article 7.

. The engineer or such other person shall assess upon and against the land in the new district the total net amount of the cost of the proceedings to be assessed against such land. In so doing he shall assess the total sum upon the lots in the district which are benefited by it by assessing a sum upon each lot in proportion to the estimated benefits to be received by it.