After the concluding hearing has been closed, the city council will determine the extent of the valid written protests remaining on file with the city clerk. Only protests signed by the owners of land proposed to be assessed will be considered; the determination as to ownership will be based on the last equalized county assessment roll and any evidence of ownership submitted with the protest, and the decision of the city council will be final.

If the revenue represented by written protests on file with the city clerk exceeds ten percent but less than fifty percent of the revenue raised by the proposed assessments, the city council may abandon the assessment proceedings or, by resolution, submit the assessment proposal to an election as set forth in Section 4.30.109.

If the revenue represented by written protests is more than fifty percent of the revenue raised by the proposed assessments, the assessment proceedings shall be abandoned. (Ord. 1946 NCS §1 (part), 1993.)