Within 30 days after the viewers' report is filed, the auditor must make a property owners' report from the information in the viewers' report showing for each property owner benefited or damaged by the proposed drainage project:
(1) the name and address of the property owner;
(2) each lot or tract and its area that is benefited or damaged;
(3) the total number and value of acres added to a tract or lot by the proposed drainage of public waters, wetlands, and other areas not currently being cultivated;
(4) the number of acres and amount of benefits being assessed for drainage of areas which before the drainage benefits could be realized would require a public-waters-work permit to work in public waters under section 103G.245 to excavate or fill a navigable water body under United States Code, title 33, section 403, or a permit to discharge into waters of the United States under United States Code, title 33, section 1344;
(5) the number of acres and amount of benefits being assessed for drainage of areas that would be considered conversion of a wetland under United States Code, title 16, section 3821, if the area was placed in agricultural production;
(6) the damage, if any, to riparian rights;
(7) the amount of right-of-way acreage required;
(8) the amount that each tract or lot will be benefited or damaged;
(9) the net damages or benefits to each property owner;
(10) the estimated cost to be assessed to the property owner based on the cost of the drainage project in the engineer's detailed survey report; and
(11) a copy of the benefits and damages statement under section 103E.321, subdivision 2, paragraph (a), relating to the property owner.
The auditor must mail a copy of the property owners' report to each owner of property affected by the proposed drainage project, and may prepare and file an affidavit of mailing.