When completed, the rolls shall be accompanied by the written report of the commissioners setting out with particularity all the following:
(a) The exact nature and quantum of the benefits assessed, apportioned, and allocated to each tract of land in the district, in respect to:
(1) The right in and to stored surplus waters, and
(2) The right to store water in the reservoirs of the district, and
(3) Any drainage or reclamation work connected with the tract, and
(4) A statement, if such be the case, that the costs are apportioned in accordance with a stipulation or agreement of landowners as provided for by Section 46179.
(b) The portion of the assessment, if any, attributable to the cost of the properties which are necessary to be used in connection with the generation of electric power.