At any time after the contract is signed, for any local improvement for which special assessments are to be levied, the governing body may make and file in the office of the finance officer an assessment roll showing:

(1) The name of the owner of each lot to be assessed as shown by the assessment roll of the county director of equalization;

(2) The legal description of each parcel of land to be assessed. The division by deeds of platted lots shall be recognized. The legal description of lands included in the assessment roll shall be taken as of the date of the adoption of the resolution of necessity; and

(3) The amount assessed against each lot.

Source: SL 2012, ch 57, § 15; SL 2016, ch 52, § 2.