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.