76-13-210. Payment under protest. An owner who is required to pay to the county treasurer any sum for wildland fire protection as required by part 1 or this part and who contends that the owner is not legally obligated to pay the sum or a part of the sum shall pay it to the county treasurer under written protest, stating the reasons for the protest. The payment under protest and all proceedings subsequent to the payment must conform with the law of this state providing for the payment of taxes under protest and action to recover the payment. In the hearing and determination of any action to recover the payment under protest, all questions of the legality and reasonableness of the proceedings of the department may be reviewed and decided.