3. Reference to arbitrators.

(a) the situation and extent of the land regarding which the betterment charge is to be determined;
(b) the names of the persons by whom betterment charge is payable;
(c) the amount of betterment charge payable by each person;
(d) the objection, if any, filed by the objector;
(e) a brief statement of the basis of the assessment of the amount of betterment charge.