A. An estimate of the present cost of furnishing police and fire services related to real property, including an estimate of the incidental expenses of preparing, levying and collecting the proposed assessment, including legal and administrative fees and costs, preparation of the assessment report, costs of conducting any required election and costs of annual collection of the assessment on the county tax bill or otherwise.

B. An assessment roll, stating the amount to be assessed during the first fiscal year of assessment on each parcel of land proposed to be assessed. The total amount on the roll shall not exceed the estimate described in subsection A. Each parcel shall be described by its county assessor’s parcel number, or other description sufficient that any landowner may determine from the roll the amount of the assessment proposed to be levied on that owner’s land. The parcels to be assessed may be divided into zones of benefit by location, land use or other relevant factors or combinations of factors, and different assessments may be assigned to different zones on the basis of differing benefits.

C. The maximum assessment proposed to be assessed on each parcel in any year during the term of the assessment, if it is proposed that the amount of the assessment may be increased from year to year without further notice to owners of assessed property. The annual increases shall be stated as a percentage, to be applied to the amounts stated on the assessment roll.