Section 237. Preparation of assessment-roll for certain improvements

It
  shall thereupon be the duty of the assessors, or the town board, if  the
  town  board  shall  so  elect, to prepare an assessment-roll which shall
  contain a description of each lot or parcel of land so that the same may
  be ascertained and identified; the names of the reputed owners  thereof;
  the  amount of benefit of said improvement which each such lot or parcel
  of land shall have received, and the amount assessed against each lot or
  parcel. In case of assessments for general or trunk sewers,  drains  and
  trunk  water  mains,  all  property  within the sewer, drainage or water
  districts shall be included in the assessment.  In other cases the  town
  board  shall define the territory to be included by the assessors in the
  assessment-roll.  The  town  board  may  at  its  election  prepare  any
  assessment-roll in the first instance without at any time submitting the
  same to the assessors.