Within 30 days after the date of the last publication of the foreclosure list, any person owning or having any legal or equitable interest in or a lien upon any tract listed in the foreclosure list may file an answer and defense to the petition for judgment and decree. Such answer shall be in writing and specify the grounds of objection to the assessment or tax on the particular tract described in such answer and the court, in a summary manner, will hear and determine such objection and render such decision thereon as may be legal and just. At such hearing, the foreclosure list shall be prima facie evidence of the regularity and legality of the assessment and levy of the tax and that the same is unpaid, and no objection to the manner of the assessment and levy of the tax, or any of the subsequent proceedings shall be entertained by the court which does not affect the substantial rights of the party interposing the objection. (Ord. 2016-40 § 54, 2016. 2004 Code § 3.32.080.)