Section 303. Offer

The  condemnor  shall  establish  an  amount which it
  believes to represent just compensation for  the  real  property  to  be
  acquired.    The  condemnor  shall  make  a written offer to acquire the
  property for one hundred per centum of the valuation so established.  In
  no event shall such amount be less than the condemnor's highest approved
  appraisal.  Wherever  practicable,  the  condemnor  shall make the offer
  prior to acquiring the property and  shall  also  wherever  practicable,
  include  within  the offer an itemization of the total direct, the total
  severance or consequential damages and benefits as each may apply to the
  property.