§ 40-23-09 — Assessment list to be prepared - Contents - Certificate attached to assessment list

assessment list.
The commission shall make or cause to be made a complete list of the benefits and
assessments setting forth, by legal description or street address or both, each lot or tract of land
assessed, the amount each lot or tract is benefited by the improvement, and the amount
assessed against each. There must be attached to the list of assessments a certificate signed
by a majority of the members of the commission certifying that the same is a true and correct
assessment of the property therein described to the best of their judgment and stating the
several items of expense included in the assessment.