The board of appraisers shall prepare a report of its findings which shall be arranged in tabular form and which shall be known as the conservancy appraisal record. Such record shall contain the name of the owner of property appraised as it may appear on the current tax roll of the county, a description of the property appraised as per government survey in tracts not exceeding three hundred twenty (320) acres in extent, except as to properties of public service, transportation and public corporations the property of which shall be described as a whole, and the amount of benefits to each tract. They shall also make report of any other benefits, or any other matter which in their opinion should be brought to the attention of the court. The name of the owner of each tract as the same appears upon the current tax roll of the county shall be conclusive of the fact of such ownership for the purposes of said appraisal record and all proceedings thereon pursuant to this title. No error in the names of owners of real property or in the description thereof shall invalidate said appraisal or the levy of assessments based thereon if sufficient description is given to identify such real property and the owner or owners thereof as aforesaid.

When their report is completed, it shall be signed by at least a majority of the appraisers and deposited with the proper court clerk who shall file it in the original case. At the same time, copies of that part of the report giving the appraisal of benefits in any county, shall be made, certified to and filed with the court clerk of such county. Provided, however, that in the case of appraisals of benefits in a district to a municipal corporation, institution and/or political subdivision as provided in Section 602 of this act, the appraisal record need contain only the name of the municipal corporation, institution and/or political subdivision with the amount of the benefits appraised to said municipal corporation, institution and/or political subdivision.

Laws 1923-24, c. 139, p. 178, § 30; Laws 1959, p. 377, § 5; Laws 1961, p. 627, § 12; Laws 1963, c. 271, § 7, emerg. eff. June 13, 1963.