Water Code § 51324
ARTICLE 3. Operation and Maintenance Assessments
The commissioners shall prepare an operation and maintenance assessment roll in duplicate containing the following information in separate columns:
(a) A description of each parcel assessed by legal subdivisions, swamp-land surveys, or other boundaries sufficient to identify the same.
(b) The number of acres in each parcel.
(c) The names of the owners of each parcel, if known, and if unknown, that fact.
(d) The assessment valuation per acre of each parcel assessed.
(e) The total assessment valuations of each parcel, exclusive of improvements situated thereon.
(f) A blank column for rate to be fixed as shown hereinafter.
(g) A blank column for amount of assessment to be computed as shown hereinafter.