How to protest a proposed refunding plan

(a) Any owner of an assessment unit, the assessments on which to pay the outstanding indebtedness have not been fully discharged, may at any time prior to or at the public hearing, file in writing with the council any protest, objection or suggestion IMPROVEMENTS BY ASSESSMENTS § 12-60 as to the proposed refunding measure, stating briefly the reason therefor, or may present the same in person orally at the public hearing. If the owners of assessment units representing thirty percent or more of the outstanding improvement assessments shall at the hearing, or prior thereto, file with the council written protests duly acknowledged by the owners against the proposed refunding project, or against any part of the refunding plan, the refunding shall not be made contrary to protest. If the protest is against the adoption of any refunding plan, the plan shall not be made, and the proceedings shall not be renewed within one year from the date of closing the public hearing, unless each owner protesting shall sooner withdraw the protest. (b) The council shall also at the hearing sit as a board of equalization to receive complaints or objections respecting the total amounts of the proposed assessments.