CA Water Code Section 50780.6

(a)

A “parcel seat,” for purposes of this chapter, means a seat held by a trustee elected by voters as defined in subdivision (a) of Section 50780.10 which have one vote for each parcel owned.

(b)

For the purpose of voting for a trustee to hold a parcel seat, each landowner may cast his or her vote or votes for each parcel seat.

(c)

The last equalized assessment book of the district is conclusive evidence of ownership for the purpose of voting for a parcel seat, except that the last equalized assessment roll of the county in which the land is located shall be used in lieu of the assessment book of the district if an assessment is not levied for the year in which the election is held.

(d)

Section 50704.5 applies for the purpose of voting for any parcel seat.