The assessment commissioners appointed pursuant to Sections 51230 and 51235 shall make a list of the charges assessed against each parcel, containing:
(a) A description of each parcel assessed, by legal subdivisions, swamp-land surveys, or other boundaries sufficient to identify the same.
(b) A statement as to the number of acres in each parcel.
(c) The names of the owners of each parcel, if known, and if unknown, that fact.
(d) A statement as to the amount of the charge assessed against each parcel.