Sec. 17. (a) As soon as a contract for construction of a system has been completed, the works board shall have an assessment prepared for the property on which the system is constructed. The property on which the system is constructed is liable for assessment under this chapter. (b) The assessment must include the following: (1) The name of the owner of the property on which the system is constructed. (2) A description of the property, or the key number or parcel number of the property. (3) The total assessment, if any, against the property. (c) A mistake in the name of the owner or the description of property does not void the assessment or lien against the property.
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