The board shall send to each property owner whose property may be assessed a notice of the passage of the resolution of intention pursuant to section 48-2834. The notice shall include a brief description of the proposed improvement and a statement that the board proposes to levy an assessment to pay all or a portion of the costs and expenses of such a flood protection facility, as applicable. The notice shall be sent by United States mail to each person named as an owner of property that may be subject to assessment as shown on the most recent equalized property tax roll.
A.R.S. § 48-2836