If it shall be necessary, in order to find out whether a majority protest exists, to determine whether any or all of the signers of written protests are the "owners" of property included within a proposed or existing maintenance benefit area, the city council may make such determination from the last equalized assessment roll, any written evidence submitted with a written protest, any report made by the city manager concerning the sufficiency of the protest following his or her examination of the last equalized assessment roll, and any other evidence received at the hearing. The city council shall be under no duty to obtain or to consider any other evidence as to ownership of property and its determination or ownership shall be final and conclusive. (Prior code § 55.03.308)