The expert report relied on by the Township did not apply any reliable methodology to assure that the assessment allocating the costs among the properties was “in proportion to and not in excess of the benefits conferred,” as required by N.J.S.A. 58:4-12(d)(1) and other statutes. The Court is constrained to invalidate Sparta Township Resolution 6-1, which imposes a special assessment on plaintiffs’ properties to recoup the costs of the dam restoration project. The Township must pass a resolution allocating costs based on a valid methodology in accordance with the applicable statutes and relevant case law.