In Griffith v. Pajaro Valley Water Management Agency (2013) 220 Cal.App.4th 586, the fee itself varied according to the location of the property, e.g., whether the parcels with wells were coastal and metered, noncoastal and metered, or residential and nonmetered. Objectors to the fee asserted certain tiers in the fee, based on the geographic differences in the parcels covered by the fee, were not proportional to the cost they were paying. One objector in particular complained the fee was improperly established by working backwards from the overall amount of the project, subtracting other revenues, the balance being the augmentation charge, which was then apportioned among the users. (Griffith, supra, 220 Cal.App.4th at p. 600.) This objector argued that the proportional cost of service had to be calculated prior to setting the rate for the charge. The court noted the M-1 industry manual recommends such a work-backwards-from-total-cost methodology in setting rates, and held that the objectors did not attempt to explain why such an approach "offends Proposition 218 proportionality." (Griffith, supra, 220 Cal.App.4th at p. 600.) The best the objectors could do was to point to what Silicon Valley had said about assessments, namely, agencies cannot start with "'an amount taxpayers are likely to pay'" and then determine their annual spending budget from that. (Ibid., quoting Silicon Valley, supra, 44 Cal.4th at p. 457.)