After the improvement has been completed, and the costs of the improvement determined, the manager shall prepare an assessment roll for the district. The roll shall describe the properties to be assessed and name their owners in accordance with the current records of the assessor, and state the amount assessed against each property. [Ord. 98-04 §2, 1998; Ord. 84-61-O §10, 1984; Ord. 80-29-O §1, 1980].