Section 36-9-39-21 - Assessment roll; formulation; contents(a) After the contract for the construction of sewage works has been completed, the municipal works board shall make out an assessment roll for the property that is primarily assessed for the sewage works.(b) The assessment roll prepared under subsection (a) must include the following: (1) The name of the owner of each lot or parcel of land.(2) A description of each lot or parcel of land.(3) The total primary assessment against each lot or parcel of land, as determined under sections 15 through 19 of this chapter. The amount of the total primary assessment shall be listed opposite each name and description.As added by P.L. 98-1993, SEC.10.