Section 48-2048 - Qualifications and procedure for making and hearing protests and objectionsA. In determining protests and objections, the board shall be guided by the following rules: 1. Each paper containing signatures shall have attached the affidavit of an owner to be assessed, stating that each signature was affixed in his presence and is the signer's actual signature.2. The protest or objection shall be counted only for the property described as belonging to the signer. A signature without the property description shall not be counted.3. The signature of one cotenant or, if community property, the signature of either spouse is sufficient for a protest if no objection to the signature is made by the other cotenant or spouse. If the signature is so protested, the protest shall be counted only to the extent of the signer's interest in the property.4. A protest or objection signed by a guardian, executor, administrator or trustee is valid without an order of a court.5. A protest or objection by a person in possession under contract of purchase is valid.6. If several persons have a claim to or an interest in property, the signature of any one of them is sufficient unless questioned by another having such claim or interest, whereupon the wishes of the person legally entitled to possession of the property at the date of the protest control.7. A protest or objection signed by an agent or attorney-in-fact shall be disregarded unless the authority of the agent has been recorded with the county recorder, or written or telegraphic authority is attached to the protest or objection before the expiration of the time for filing the protest or objection.8. A signature may be withdrawn from a protest or objection by filing the withdrawal with the clerk in his office at or before 5:00 p.m. of the last day set for filing protests.9. An objection to the signature of a cotenant, spouse claimant or person interested may be filed, and the authority of an agent or attorney-in-fact questioned, at any time before the board finally passes on the sufficiency of the protest. An agency or authority may not be revoked as to the signature after expiration of the protest period.B. The board may fix a date for a hearing on the sufficiency of a protest. The date shall be within thirty days from the expiration of the protest period. The board shall give notice of the hearing by publication twice in a daily or once in a weekly or semiweekly newspaper of general circulation in the sanitary district or county and by mailing the notice to each objector at his address of record.C. The notice shall require all persons signing the protest or their agents or attorneys to appear and show cause why the protest should not be overruled.D. At the hearing the board may disregard all signatures of persons for whom the right to sign does not appear in the records of the county recorder or is not supported by evidence at the hearing.