Alameda Municipal Code § 26-6 Public and Utility Property

If any lot or parcel of and belonging to the United States, or to the State, or to any County, City, public agent, mandatory of the government, school board, educational, penal or reform institution or institution for the feeble minded or the insane, is in use in the performance of any public function and fronts upon the proposed work, or is included within the district to be assessed to pay the costs and expenses thereof, the legislative body may, in the resolution of intention, declare that such lots or parcels of land, or any of them, shall be omitted from the assessment thereafter to be made to cover the costs and expenses of the work.

(Ord. No. 941 N.S.)

If any such lots or parcels of land are omitted from the assessment, the total expense of all work done shall be assessed on the remaining lots or parcels of land fronting on the work, or lying within the limits of the assessment district, without regard to such omitted lots or parcels of land.

(Ord. No. 941 N.S.)

If the Council, in the resolution of intention, declares that any lot or parcel of land so owned and used shall be included in the assessment, then the City shall be liable for such sums as may thereafter be so assessed excepting for such portions as it shall by agreement collect from the entity owning same.

(Ord. No. 941 N.S.)

Property owned or used by any privately owned public utility shall be assessed in the same manner as other property in the district.

(Ord. No. 941 N.S.)