A. The engineer shall make duplicate diagrams of the property in the assessment district. The diagrams shall show each separate lot, acre or parcel of land in the assessment district, numbered consecutively, and the location of the lot, acre or parcel in relation to the work proposed to be done.

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B. After the board has approved, certified and dated the diagrams, they shall be filed in the office of the flood protection district.

C. At any time after a contract has been executed for construction of the flood protection facility, the district shall estimate or cause to be estimated on the lots, acres or parcels in the assessment district the benefits arising or expected to arise from the work. The district shall then make an assessment to cover the amount due for the work performed and specified in the contract for construction of the flood protection facility, including incidental expenses, and shall assess against the lots, acres and parcels the total amount of the costs and expenses of the work. In so doing the district shall assess the total amount on the several lots, acres or parcels, each respectively in proportion to the respective benefits to be received.

D. The assessment shall cover the amount due for the work performed as specified in the contract and shall include incidental expenses. The incidental expenses shall include the compensation of the district engineer for its work, the cost of printing, advertising and posting, the compensation of the person appointed by the district to take charge of and direct the construction of the improvement on behalf of the flood protection district, the expenses of making the assessment, the interest on the bonds for a period not longer than the expected period of construction and one year beyond, all costs incurred by the district with respect to the flood protection facility, or the proceedings leading to the assessment that must be repaid to the county and all legal and financial fees, expenses and costs incurred in drafting the proceedings and in the sale of the bonds, including any initial issue discount on the bonds. The amount of incidental expenses shall be settled and allowed by the board, or the district’s representative specifically appointed by the board for such purpose, on presentation of itemized bills.

E. The assessment shall briefly refer to the contract and shall name the contractor and the contractor’s surety, the amount to be paid pursuant to the contract and all incidental expenses, the amount of each assessment, the name of the owner of each lot, acre or parcel, if known, and if unknown the word "unknown" shall be written opposite the number of the assessment, together with the amount assessed on the lot, acre or parcel. The district shall list the names of owners as shown on the most recent certified county assessment roll and any other person of whom the district has personal knowledge that may be the owner of the respective lot, acre or parcel. The assessments on the lots, acres or parcels shall be consecutively numbered, and the diagram shall be numbered to correspond with the assessment numbers.

F. A warrant shall be attached to the assessment signed by the chairperson or president of the board, which shall be substantially in the following form:

I (name of chairperson or president of board of directors), of the (name of flood protection district and county), state of Arizona, by virtue of the authority vested in me as chairperson or president, authorize and empower (name of person nominated by the board to collect the several assessments by making cash demands on the owners), or his or her agents, to demand and receive the several assessments on the assessment attached, and this shall be his or her warrant for the same.

G. The warrant and assessment shall be recorded in the district’s office and one diagram shall be filed not earlier than the date of execution of the contract. When recorded, the several amounts assessed are a first lien on the lots, acres or parcels assessed subject only to the lien for general property taxes, but coequal with prior special assessments, for a period beginning on the date of recording and terminating on the date the assessment against the respective lot, acre or parcel is paid in full. The recording constitutes notice to all persons interested in the contents of the record. The board also may order that notice of the recording of the assessment in the office of the district be recorded in the office of the county recorder of the county in which the flood protection district is located. If notice is recorded in the office of the county recorder, it shall be sufficient to state the boundaries of the assessment district or attach a map showing the boundaries and refer to the actual recording of the warrant and assessment at the district’s office. Failure to file such a notice with the county recorder shall not invalidate either the assessment or the warrant and shall not diminish in any manner the scope of the notice afforded by recording the warrant and assessment in the district office.