Cal. Water Code § 71931

Voter means a person who is a holder of title. Each voter shall have one vote for each dollar’s worth of assessed value of land to which he holds title. The last equalized assessment roll of the county is conclusive evidence of ownership and of the value of the land so owned. Where title is held by two or more persons in undivided interests, the manner in which such interest may be voted shall be provided in the resolution calling the election.