(2) The order issued under subsection (1) of this section shall describe:
(a) The lands assessed;
(b) The name of the record owner of the lands assessed;
(c) The total amount of assessment, which shall be the proper pro rata share of the lands based upon the total proposed assessment;
(d) The installments in which the assessment may be paid;
(e) The rate of interest the assessment shall bear;
(f) The amount of the total benefit which will accrue to each legal subdivision or other described tract if held in separate ownership;
(g) The amount of benefit surplus; and
(h) Any other matters that are pertinent, necessary or considered expedient by the board of directors.
(3) As used in subsection (2) of this section, "benefit surplus" means the excess of the benefits accruing to each legal subdivision or other described tract, over and above the assessment against each.
(4) An error in the name of the owner of record described in an order entered under subsection (1) of this section shall not affect the validity of an assessment. [Formerly 545.252]