1. Upon receiving the assessment roll, the governing body, by resolution, shall: (a) Fix a time and place when and where complaints, protests and objections made in writing or verbally concerning the assessment roll, by the owner of any tract or any person interested, will be heard. (b) Order the clerk of the municipality to give notice of the hearing. 2. The clerk of the municipality shall give notice by publication and by registered or certified mail of the time and place of the hearing. The notice must state: (a) That the assessment roll is on file in the office of the clerk. (b) The date of filing the assessment roll. (c) The time and place when and where the governing body will hear all complaints, protests and objections made in writing or verbally to the assessment roll or to the proposed assessments. (d) That if a person objects to the assessment roll or to the proposed assessments: (1) The person is entitled to be represented by counsel at the hearing; (2) Any evidence the person desires to present on these issues must be presented at the hearing; and (3) Evidence on these issues that is not presented at the hearing may not thereafter be presented in an action brought pursuant to NRS 271.395 . (e) That any complaint, protest or objection to the regularity, validity and correctness of the assessment roll, of each assessment, and of the amount of the assessment levied on each tract must be filed in writing with the clerk of the municipality at least 3 days before the assessment hearing.
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