(a) The commissioners court shall prepare a plan of each proposed improvement that is to be financed by an assessment under Section 286.042.
(b) The plan must:
(1) specify the nature and location of the improvement;
(2) include an estimate of the total cost of the improvement;
(3) state the total amount of the costs to be financed by the assessment; and
(4) include an estimate of the cost for each front foot to be assessed against the property abutting the road to be improved.
(c) The plan must specify each variation if the estimate of the cost for each front foot is not uniform.