(1) At the next regular meeting of a board of commissioners after the 30-day protest period described in 85-7-2045, the board shall hear and rule on all protests made. Decisions of the board are final and conclusive. The board may recess this hearing from time to time.
(2) In determining whether or not sufficient protests have been made to prevent further proceedings pursuant to 85-7-2047, irrigable acres owned by the irrigation district or other state or local government bodies must be considered the same as other irrigable acres in the irrigation district or subdistrict.