The assessment commissioners appointed pursuant to Sections 51230 and 51235 shall make a list of the charges assessed against each parcel, containing: (a) A description of each parcel assessed, by legal subdivisions, swamp-land surveys, or other boundaries sufficient to identify the same. (b) A statement as to the number of acres in each parcel. (c) The names of the owners of each parcel, if known, and if unknown, that fact. (d) A statement as to the amount of the charge assessed against each parcel.
