"[owner,] of the owners, as listed on the county assessor’s records, of at least the 30 parcels nearest to the property in question. The".

"4. If an application is for the issuance of a variance or special use permit with regard to property that is located within an unincorporated town, the applicant shall present the information contained in the application at a meeting of the town board, citizens’ advisory council or town advisory board, whichever is applicable, before a hearing is held on the application pursuant to subsection 2. The town board, citizens’ advisory council or town advisory board may make recommendations regarding the application and submit its recommendations for consideration at the hearing held pursuant to subsection 2. The governing body or other person or entity that is authorized to take action on the application at the hearing held pursuant to subsection 2 shall not take action on the application until it receives recommendations from the town board, citizens’ advisory council or town advisory board regarding the application or evidence from the applicant that he presented the information contained in the application at a meeting of the town board, citizens’ advisory council or town advisory board. The governing body or other authorized person or entity shall consider any recommendations made by the town board, citizens’ advisory council or town advisory board regarding the application. If the governing body or other authorized person or entity does not accept any such recommendation, the governing body or other authorized person or entity shall make a written finding specifying the reasons for its refusal to accept the recommendation.".