The San Joaquin River’s tendency to test levees along with a state mandate for 200-year flood protection means existing homes and businesses — as well as future development — could be on the hook for at least $26.9 million for enhanced levee work.The most likely way for the funds to be raised would be the formation of a benefit assessment district (BAD). It would involve existing homes straddling Airport Way south of the 120 Bypass, homes along Woodward Avenue almost to Union Road, a handful of homes northeast and northwest of Daniels Street, commercial along Daniels Street, the city wastewater treatment plant, Big League Dreams and a large swath of development land in southwest Manteca where more than 2,000 new housing units are being advanced.The City Council has only put in one funding source for its share of the $176 million project of which two thirds of it protects all of the City of Lathrop except for River Islands that is within a separate reclamation district and already has levees rated to withstand 200-year floods. That source — a fee on new construction— received final approval last Tuesday just 25 hours after farmers worked feverishly to successful plug a breach in a reclamation district to the south of the city.Those fees that a consultant projects will raise $13.9 million dollars are:u$3,145 for a single family home.u$1,417 per 1,000 square feet of commercial.u$1,096 per 1,000 square feet of industrial.u$904 per unit of multiple family complexes.Unless federal or state funding falls into the city’s laps, the odds are a benefit assessment district will be pursued.Should that happen the formation of a BAD could be a forgone conclusion.