A. In determining protests and objections, the board shall be guided by the following rules:

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Terms Used In Arizona Laws 48-2048

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Attorney-in-fact: A person who, acting as an agent, is given written authorization by another person to transact business for him (her) out of court.
  • Board: means the board of directors of the district or the board of supervisors acting as the board of directors pursuant to section 48-2010. See Arizona Laws 48-2041
  • Clerk: means a member of the board or such other person as may be designated by the board to function as a clerk for purposes of this article. See Arizona Laws 48-2041
  • Contract: A legal written agreement that becomes binding when signed.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Executor: A male person named in a will to carry out the decedent
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Owner: means the person who, on the day the action or proceeding is begun, possesses legal title to the lot by deed recorded in the county recorder's office or the person in possession of the lot under claim of title or exercising acts of ownership over the lot for himself or as the personal representative of the owner. See Arizona Laws 48-2041
  • Person: includes a corporation, company, partnership, firm, association or society, as well as a natural person. See Arizona Laws 1-215
  • Property: includes both real and personal property. See Arizona Laws 1-215
  • Trustee: A person or institution holding and administering property in trust.

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.