Section 48-2057 - Diagrams of property affected; estimate of benefits; assessment; warrantA. The engineer shall make duplicate diagrams of the property fronting on the proposed improvement or in the assessment district if the expenses of the proposed improvement are to be assessed on 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.B. When the diagrams have been approved, certified and dated by the board, the diagrams shall be filed with the sanitary district.C. At any time after bids have been received for the construction of the work or the district has entered into a contract to purchase an existing facility, the district shall estimate on the lots fronting on the work if no assessment district has been established, or if an assessment district has been established, on each of the lots in the district, the benefits arising, or expected to arise, from the work. It shall thereupon make an assessment to cover the amount due for the work performed and specified in the bid of the person to whom the contract was awarded, including incidental expenses, and shall assess against the lots the total amount of the costs and expenses of the work. In so doing the district shall assess the total amount on the several lots, each respectively in proportion to the benefits to be received by each lot.D. If 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 on a district, the lots liable to be assessed for the improvement are those fronting on the improvement and those benefited by the improvement.E. The assessment shall cover the amount due for the work performed as specified in the bid of the person to whom the contract may be awarded and shall also include incidental expenses. The incidental expenses shall include the compensation of the sanitary district engineer for work done by him, the cost of printing, advertising and posting, the compensation of the person appointed by the district to take charge of and superintend the construction of the improvement, the expenses of making the assessment, the 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 drafting the proceedings, in the sale of the bonds and the connection fees to connect the sewer lines to the main trunk lines of the district and administering the work. The amount of incidental expenses shall be settled and allowed by the board on presentation of 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, 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, 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 district shall list the names of owners as shown on the most recent certified county assessment roll and any other person of whom the district has personal knowledge that such other person may be the owner of the respective lot. The assessments on the lots shall be consecutively numbered and the diagram shall be numbered to correspond with the assessment numbers.G. A warrant shall be attached to the assessment signed by the chairman of the board, which shall be substantially in the following form: By virtue hereof, I (name of chairman of board of directors), of the (name of sanitary district and county), and state of Arizona, by virtue of the authority vested in me as chairman, do authorize and empower (name of contractor or the treasurer or other person nominated by the board), his agents or assigns to demand and receive the several assessments on the assessment hereto attached, and this shall be his warrant for the same.H. The warrant and assessment shall be recorded in the district's office, and one diagram shall be filed, not earlier than the date of execution of the contract or the date of the sale of any bonds, whichever first occurs. When so recorded, the several amounts assessed are a first lien on the lots assessed subject only to the lien for general property taxes and prior special assessments for a period terminating on the date the assessment against the respective lot is paid in full, and the recording constitutes notice to all persons interested in the contents of the record.