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D. An assessment roll containing the assessment number of each parcel to be specially assessed, and the amount of each proposed assessment for the present or forthcoming fiscal year. If the county assessor's parcel number is not used as the assessment number, the assessment roll shall also contain the county assessor's parcel number, but only where in the judgment of the engineer the proposed district does not contain such a large number of parcels as to render this requirement infeasible or impractical; E. A detailed explanation, in compliance with the requirements of Article XIIID, Sections 4(a), (b) and (c) of the California Constitution, of the method or formula by which the engineer proposes to divide the cost of mainte~qance among the parcels to be specially assessed. For this purpose, the district may be divided into subareas or zones of benefit, the boundaries of which shall be shown on the diagram; F. A list of the names and addresses of all of the record owners of the parcels shown on the diagram and the assessment roll, as they appear on the last equalized secured property tax roll, or in the case of any agency, the state of California, or the United States, the representative of that public entity at the address of that entity known to the engineer. This information may be combined with that required under subsection D of this section. Section 13-181 Use of range of rates or amounts--Adjustment for inflation. In accordance with the provisions of Government Code Section 53739, as that section may be amended or renumbered, the engineer's report may specify that the assessment is to be based upon a range of rates or amounts, and may further include an adjustment pursuant to a clearly identified formula set forth in the report. Section 13-182 Filing and acceptance of engineer's report. Upon completion, the engineer's report shall be filed with the clerk for presentation to the city council. At the hearing for formation of the district, the city council may accept the report as submitted, modify the report and accept it as modified, or reject the report. Section 13-183 Notice of hearing. Notice of hearing on the engineer's report and the proposed assessment shall be provided by mail to each record owner in accordance with the provisions of California Constitution Article XlliD, Sections 4(c), (d) and (e) and Government Code Section 53753, as that section may be amended or renumbered. The hearing shall be held not sooner than forty-five (45) days from the date that the notice was mailed in accordance with the said provisions. The notice of hearing shall: A. Include a statement of the total amount of the proposed assessment to be charged to the district, the amount chargeable to the record owner's parcel, the duration Ordinance No. NS-2526 Page 5 of 12