California Code, Revenue and Taxation Code - RTC § 2285

For the purposes of this article, the term “qualified voter of the local agency” means a voter who meets the specific qualifications, if any, set forth for voters of that local agency for other purposes.  If no such specific qualifications exist, the term means a registered voter, as defined in the Elections Code, residing within the area within which the election will be held;  if there are no registered voters within that area, the term means a landowner, in which case each landowner shall have one vote.  If such landowner is a partnership, joint tenancy or tenancy in common, the vote to which such landowner is entitled may be cast by any of the partners, joint tenants or tenants in common;  provided that only one such vote shall be cast on behalf of the landowner.  If such landowner is a corporation, the vote to which such corporation is entitled may be cast by any officer of such corporation who is empowered to act on behalf of the corporation.

As used in this section “landowner” means any person or corporation shown on the last equalized assessment roll as the owner of land;  provided that where such person or corporation is no longer the owner, the term shall mean any person or corporation entitled to be shown as the owner on the next assessment roll.