A. The district engineer shall make duplicate diagrams of the property fronting upon the proposed work or improvement, or contained within the assessment district when the expenses of the proposed improvement are to be assessed upon a district. The diagrams shall show each separate lot, numbered consecutively, the approximate area in square feet of each lot, and the location of the lot in relation to the work proposed to be done.

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B. When the diagrams have been approved by the board of directors, and the clerk has certified that fact and the date of approval, the diagrams shall be delivered to the superintendent of streets.

C. At any time after bids are received for the construction of the work or the district enters into a contract to purchase an existing facility, the superintendent shall estimate on the lots fronting on the work when no district has been established, or, when an assessment district has been established, upon each of the lots within the district, the benefits arising or expected to arise from the work. The superintendent shall then make an assessment to cover the sum due for the work performed and specified in the bid of the person to whom the contract was awarded, and in addition, the incidental expenses, and shall assess upon and against the lots the total amount of the costs and expenses of such work. In so doing the superintendent shall assess the total sum upon the several lots, each respectively in proportion to the benefits to be received by each lot.

D. When the work has not been declared by the resolution of intention to be of more than local or ordinary public benefit, and has not been made assessable upon an assessment district, the lots liable to be assessed for the improvement shall be those fronting upon the street or streets improved, and those situated in the quarter blocks and irregular blocks adjoining and cornering upon the crossings, or where there is a termination in the two quarter blocks adjoining and cornering on the lots, halfway to the next main street crossing and all the way to a boundary line of the district when no cross street intervenes.

E. The assessment shall cover the sum due for the work performed or to be performed as specified in the bid of the person to whom the contract was awarded, and in addition, all incidental expenses. The incidental expenses shall include the compensation of the district engineer for work done by him, the cost of printing, advertising and posting, the compensation of the person appointed by the superintendent to take charge of and superintend the work of constructing the improvements and the expenses of making and administering the assessment, any discount on the bonds, any paying agent’s fees, interest on the bonds for a period not longer than the expected period of construction and six months beyond and all legal and financial fees, expenses and costs incurred in the drafting of the proceedings and in the sale of the bonds. The amount of all such incidental expenses shall be settled and allowed by the superintendent upon verified itemized bills.

F. The assessment shall briefly refer to the award of the contract or to the contract if it has then been executed and shall name the person to whom the contract has been awarded and such person’s surety, and the amount to be paid as stated in the winning bid or as finally computed by the engineer, if the assessment is not made until the work is completed, together with the incidental expenses, the amount of each assessment, the name of the owner of each lot, 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. The superintendent of streets shall list the names of owners as shown on the most recently certified property tax assessment roll and any other person of whom the superintendent has personal knowledge that such other person may be the owner of the respective lot. The assessments upon the lots assessed shall be consecutively numbered, and the diagram shall be numbered to correspond with the numbers of the assessments.

G. If the contractor is charged with collecting the assessment, a warrant, signed by the superintendent and countersigned by the chairman of the board of directors, shall be attached to the assessment, and shall be substantially in the following form: "By virtue hereof, I (name of superintendent of streets), of the (name of district), by virtue of the authority vested in me as said superintendent of streets, do authorize and empower (name of contractor), the contractor’s agents or assigns, to demand and receive the several assessments upon the assessment hereto attached, and this shall be the warrant for the same." If the district charges itself with collection of the assessment and the making of cash demands on the owners of the property assessed, no warrant need be issued, and in this article, the terms "assessment and warrant" or "warrant and assessment" refer only to the assessment.

H. The assessment and warrant, if applicable, shall be recorded in the office of the superintendent not earlier than the date of the award of the construction contract, and one diagram shall be filed in that office. When so recorded the several amounts assessed shall be a lien upon the lots assessed for a period terminating on the date the assessment against the respective lot is paid in full, and such recording shall be notice to all persons interested of the contents of the record.

I. The lien of the assessment is a first lien on the property assessed, subject only to the lien for general taxes and prior special assessments.