§ 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.