The city auditor 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, tract, or parcel benefited by the improvement, and the amount assessed against each. There must be attached to the list of assessments a certificate signed by the city auditor certifying that the     same is a true and correct assessment of the property therein described to the best of just judgment and stating the several items of expense included in the assessment.