At any time before the time and date set for the concluding public hearing, the owner of any parcel of land proposed to be assessed may file a written protest with the city clerk. The protest shall be signed by the owner and shall contain a description of the owner’s property sufficient to identify it. If the owner’s name is not shown on the last equalized assessment roll, the protest shall be accompanied by evidence that the signer of the protest is the owner of the parcel. (Ord. 1946 NCS §1 (part), 1993.)