(1) The hearing provided for in 7-13-2306 (4) shall be had no less than 15 days after the last publication of the notice.
(2) At the time and place designated for said hearing, any owner of property situated within the area to be assessed may appear and protest the levy of the tax or any matter pertaining thereto. All protests must be heard, considered, and ruled upon by the board of county commissioners.
(3) The board of county commissioners may adjourn said hearing from time to time.