Specifications include, but are not limited to: Special Tax Structuring Recommendation: Provide a recommendation on the structuring of the CFD based upon review of the Specific Plan, Development Agreement, Financing Plan and other documents related to the project and the proposed project phasing. 2. Prepare and Revise Tax Spread: Prepare spread of special taxes, and revise as necessary, based on building square footage. Calculate special taxes, as revise as requested by the City, to support proposed financing. Estimate annual special and total property taxes as a percentage of anticipated improved property values. ; Prepare Rate and Method of Apportionment, CFD Boundary Map and CFD Report: Prepare and revise, as necessary, the Rate and Method of Apportionment of special tax, which describes the methodology used to calculate the annual special tax levy for the CFD.