In determining the sufficiency of any protest or petition as provided in Section 37-213 of this title, the governing body shall be guided by these rules: 1. Each paper containing signatures shall have attached thereto the affidavit of an owner of property to be assessed, or his agent, stating that each signature was affixed in his presence and is the signer's genuine signature; 2. The protest or petition shall be counted only for the property described as belonging to the signer; 3. The signature of one co-owner shall be counted only to the extent of the signer's interest in the property, but the signature of one joint tenant will protest or petition the entire interest; 4. A protest or petition signed by a guardian, executor, administrator or trustee shall be valid without an order of court therefor; and 5. A protest or petition is valid if signed by a person who has an equitable title, including a recorded contract of purchase.
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