The notice shall describe each tract of land affected by the proposed project and shall state the names of its owners as appear in the tax records in the county treasurer's office. The notice shall list the proportion of benefits fixed for each tract of property, taking each particular tract as a unit, and shall notify all such owners of the opportunity to show cause why the proportion of benefits should not be fixed as stated. Source: SDC 1939, § 61.1007; SDCL, § 46-21-2; SL 1985, ch 362 , § 99.