Notice of assessment hearing

(1) Upon receiving the assessment roll, the board, by resolution, shall: (a) Fix a time and a place when and where complaints, protests, and objections that may be made in writing or verbally concerning the same by the owner of any tract or by any person interested may be heard; and (b) Order the secretary to give notice of the hearing. (2) The secretary shall give notice by publication and by mail of the time and the place of such hearing, which notice shall also state: (a) That the assessment roll is on file in his office; (b) The date of filing the same; (c) The time and the place when and where the board will hear all complaints, protests, or objections that may be made in writing or verbally to the assessment roll and to the proposed assessments by the parties thereby aggrieved; and (d) That any complaint, protest, or objection to the regularity, validity, and correctness of the proceedings, of the assessment roll, of each assessment contained therein, and of the amount thereof levied on each tract shall be deemed waived unless filed in writing on specific grounds with the secretary at least three days prior to the assessment hearing.