The assessment roll, where required, shall refer to the fiscal year to which it applies and shall:
A. Contain the assessment number of each residential unit to be specially assessed, and the amount of each proposed assessment for the present or forthcoming fiscal year. If the county assessor's parcel number is not used as the assessment number, the assessment roll shall also contain the county assessor's parcel number.
B. Contain an explanation of the method or formula by which it is proposed to divide the cost of the services among the residential units to be specially assessed. The cost may be apportioned by any method or formula which fairly distributes the cost on the basis of estimated benefits to be received by each residential unit from the services. For this purpose the Franklin Villa assessment district may be divided into zones of benefit, the boundaries of which shall then be shown on the diagram.
C. Contain a list of the names and address of all owners of the residential units shown on the diagram and in the assessment roll, as shown on the last equalized assessment roll for county taxes or as known to the city clerk. (Prior code § 86.04.460)