(1) Only persons who are taxpayers upon and owners of real property located within the district and whose names appear upon the last-completed assessment roll of some county within the district for state, county, and school district taxes are electors and are entitled to vote in elections, provided that:
(a) an elector need not reside within the district in order to vote;
(b) when a corporation owns taxable real property within the boundaries of the conservancy district, the authorized agent of the corporation is entitled to cast a vote on behalf of the corporation;
(c) when land is under contract of sale to a purchaser and the contract is recorded, only the purchaser has the right to vote;
(d) guardians, executors, administrators, and trustees of real property within the district are entitled to cast the vote for the owner of the land.
(2) When voting, an agent of a corporation or of co-owners or a guardian, executor, administrator, trustee, or purchaser under contract of sale may be required to show the person's authority by the judges of the election.