STATEMENT OF OWNERSHIP AND COSTS

(a) After the governing body of a municipality has approved and executed a contract for lighting improvements, the municipal engineer shall prepare and submit to the governing body a written statement that: (1) lists the owners of property abutting any street to be improved; (2) states the number of front feet owned by each owner; (3) describes, by lot and block number or by another method that identifies the property, the abutting property owned by each owner; and (4) estimates: (A) the total cost of the improvement; (B) the amount for each front foot to be assessed against abutting property and its owner; and (C) the total amount to be assessed against each owner. (b) If there is no municipal engineer, the municipal official whose duties most closely correspond to those of a municipal engineer shall prepare and submit the statement. (c) The governing body shall examine the statement and correct any error in the statement. (d) An error or omission in a statement prepared under this section does not invalidate an assessment or a lien or claim of personal liability imposed under an assessment.