A.  Upon the award of any contract under the provisions of this Part, the engineer of the district shall prepare a certified statement or report showing in detail the total cost of the improvements, including the cost of street intersections, engineer’s and attorney’s fees, and all other expenses incidental to the cost.  The report shall describe each lot or parcel of real estate to be assessed with sufficient clarity to identify it and shall show the amount of the cost chargeable to each lot or parcel to be benefited in the proportion that its area bears to the total area to be assessed or in the proportion that its front footage bears to the total front footage to be assessed, as shall be determined by the governing authority.  When the assessment is made on a front foot basis and any drainage line is constructed upon more than one side of any lot or parcel of real estate, the total front footage of such lot or parcel of real estate to be assessed shall be determined by taking the total front footage of said lot or parcel of real estate abutting all drainage lines to be constructed and dividing such total front footage by two.  

B.(1)  The words “front footage” as used in this Part shall mean the footage of each lot or parcel of real estate abutting the right of way, street, or drainage way along which the drainage line is constructed.  

(2)  The words “square footage” shall mean the area of land measured in square feet to be drained by the improvements to be constructed.  

Acts 1985, No. 979, §1.