Section 27103 Of Chapter 6. Incorporation Of The District From California Streets And Highways Code >> Division 16. >> Part 3. >> Chapter 6.

. Any owner of property which is subject to taxation within the boundaries of the proposed district may, within the time specified, protest against the formation of the district. The protest shall be in writing and shall be filed with the Secretary of State. The protest shall contain:
  (a) The name and address of the person protesting and the name and address of his attorney, if he has one.
  (b) The grounds upon which the protestant claims that his property will not be benefited by the formation of the proposed district.