When all owners can ask for a refunding plan

(a) If the petition requesting refunding of outstanding indebtedness is filed and acknowledged by the owners of land representing 100 percent of the unpaid assessments in any improvement district, and by all lessees of any property to be assessed (unless the lessor of such lease files with the petition a duly acknowledged waiver of the stipulation in the lease that requires the lessee to pay such special assessments, and also a written agreement by the lessor or owner to pay the assessments to be made under the proposed refunding plan), then the council, upon the payment by the petitioners to the director of budget and fiscal services of the cost of preparing the proposed refunding plan, as estimated by the director or chief engineer, shall proceed as provided above to have a hearing on the proposed new method of assessment and the assessment roll. (b) If the owners of 100 percent of land, consent, in writing, to the amount and apportionment of the proposed assessments under the refunding plan, it shall be unnecessary to give the notice or to hold any of the hearings specified above and the council may immediately proceed to fix the assessment in the manner provided. )