How property owners can protest a new special assessment district

(a) Protests against the proposed ordinance establishing the district may be made in writing by landowners and if made shall be in such form as may be prescribed by the city clerk. All written protests shall be filed with the city clerk before or at the hearing. The council may waive any irregularities in the form or content of any written protest. Written protests may be withdrawn in writing by the owner who protested at any time before the conclusion of the hearing. (b) If the landowners owning lands proposed to be assessed within the district that have a real property tax assessed value of more than 51 percent of the total real property tax assessed value of all land proposed to be assessed in the district or if more than 51 percent of the owners of land proposed to be assessed in the district file written protests with the council before or at the public hearing against the proposed ordinance establishing the district and if protests are not withdrawn so as to reduce the amount of the protests to 51 percent or less, the proceedings to create the specified district shall cease. No proceedings to create the district shall again be undertaken for a period of 90 days from the date on which proceedings cease. Council may continue the public hearing or recess the meeting to provide the city clerk time to count the protests and any withdrawals. (c) For the purpose of determining whether 51 percent of the owners of land have filed protests, the owner of each apartment in a condominium property regime that is specially assessed or proposed to be specially assessed shall have a vote equal to the following fraction: 1/the number of apartments in the condominium property regime which are, or are proposed to be, specially assessed. (d) For the purpose of a protest regarding a parcel of land for which a fee owner and lessee appear on the real property assessment list, a protest by the fee owner, or the lessee, or both, shall be counted as a protest for that parcel of land.