How does the District arrive at the amount? Does everyone pay the same amount?
The formula starts with the total cost of the bonds (including interest) that are issued to pay for the infrastructure. That cost is divided equally among each assessable acre in the “phase” of the District for which the bonds were issued. That gives you a cost per acre. The cost per acre is then multiplied by the number of acres in the unit which you live. That gives you the obligation for the unit as a whole. The unit total cost is then divided by the number of lots or parcels in the unit, and that computation gives you the amount of the assessment levied against each property. Therefore, each lot within a unit pays the same amount. The Bond Debt Assessment was set at the time the District issued the bonds used to build the infrastructure.
Source: Village Community Development Districts VCDD website.
http://www.districtgov.org/howDoI/PayBond.aspx