(a) A real property owner or a person who owns an agricultural product against which an assessment is imposed may appeal the assessment to a district court in the county in which the real property assessed, or on which the agricultural product is produced, is located.
(b) The owner must file the notice of appeal with the court not later than the 30th day after the person receives a bill or other notice of the assessment.
(c) The court shall review the appeal by trial de novo.