AZ Rev Stat § 48-918 (2021)
2021 Arizona Revised Statutes|Title 48 - Special Taxing Districts|§ 48-918 - Procedure for making and hearing protests and objections

48-918.  Procedure for making and hearing protests and objections A. In determining protests and objections,  the board of directors shall be guided by these rules: 1. Each paper containing signatures shall have attached thereto the affidavit of an owner to be assessed,  stating that each signature was affixed in his presence and is the signer's genuine signature. 2. The protest or objection shall be counted only for the property described as belonging to the signer,  and a signature without the 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 such an objection is made,  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,  conservator,  personal representative,  administrator or trustee is valid without an order of court therefor. 5. A protest or objection by a person in possession under contract of purchase is valid. 6. When several persons have a claim to or an interest in property,  the signature of any 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 shall 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 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 A signature may be withdrawn from a protest or objection by filing the withdrawal with the clerk in his office at or before five o'clock p.m. of the last day set for the filing of 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 of directors finally passes upon the sufficiency of the protest,  but an agency or authority may not be revoked as to the signature after the expiration of the protest period. B. The board of directors may fix a date for a hearing upon the sufficiency of a protest,  which shall be within thirty days from the expiration of the protest period,  and shall give notice of the hearing by publication twice in a daily,  or once in a weekly or semiweekly paper published or circulated in the district or county,  and by mailing the notice to each protestant 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 of directors may disregard all signatures of which the right to sign does not appear upon the records of the county recorder,  and which are not supported by evidence at the hearing.