Cal. Water Code § 50016

“Voter” means a landowner or the legal representative of a landowner, or if the district uses the alternate tax procedure under Article 4 (commencing with Section 51360) of Chapter 2 of Part 7 of this division for the levying of a special tax on all taxable land and improvements, then “voter” means the owner of taxable land or land and improvements as shown on the last equalized tax roll of any county in which the lands of the district are situated.