When the commissioners determine that the petitioners or some of them, will be especially benefited, they may make their decision to lay out the highway conditional upon the payment by the petitioners benefited of money, in the amount as the commissioners deem just, towards the expense of laying out and building the highway. They shall include a statement of the names of the parties benefited and the amount apportioned to each, in their report to the superior court. (Added 1985, No. 269 (Adj. Sess.), § 1.)