What is the test for establishing an assessment district?

Appellants' argument is myopic. The purpose for forming an assessment district is to raise the tax funds needed for the construction and maintenance of a vital public improvement through assessments levied against properties which are actually benefited by the improvement. (City of Los Angeles v. Howard, 23 Cal.App.2d 624, 628, 73 P.2d 1234.) For such a project to be economically feasible, the contemplated public improvement must benefit a substantial number of properties; otherwise the assessments would cause undue hardships on the property owners affected.