The estimate of the costs of the improvements for the fiscal year shall contain estimates for all of the following:
(a) The total costs for improvements to be made that year, being the total costs of constructing or installing all proposed improvements and of maintaining and servicing all existing and proposed improvements, including all incidental expenses. This may include a reserve which shall not exceed the estimated costs of maintenance and servicing to December 10 of the fiscal year, or whenever the city expects to receive its apportionment of special assessments and tax collections from the county, whichever is later.
(b) The amount of any surplus or deficit in the improvement fund to be carried over from a previous fiscal year.
(c) The amount of any contributions to be made from sources other than assessments levied pursuant to this part.
(d) The amount, if any, of the annual installment for the fiscal year where the legislative body has ordered an assessment for the estimated cost of any improvements to be levied and collected in annual installments.
(e) The net amount to be assessed upon assessable lands within the assessment district, being the total improvement costs, as referred to in subdivision (a), increased or decreased, as the case may be, by any of the amounts referred to in subdivision (b), (c), or (d).
(Amended by Stats. 1991, Ch. 966, Sec. 15.)