Any owner may file a written protest with the city clerk before the time set for the hearing. No written protests will be accepted by the city clerk after the opening of the hearing. Any written protest may be withdrawn in writing by the owner at any time before the conclusion of the hearing. Each written protest shall state the name of the owner, a description of the owner's land sufficient to identify it, and the specific grounds on which the protest is made. Oral protests may be made at the time of and during the hearing. Any written or oral protest not made at the time and in the manner provided in this section shall be deemed to be waived voluntarily by any person who might have made such protest and such person shall be deemed to that extent to have consented to the formation and boundaries of the district, the proposed assessment and any other act, determination, or proceeding on which protest could be made. (Prior code § 85.05.540)