California Code, Water Code - WAT § 41025

As an alternative to using the most recent county assessment roll, the board may cause an election roll to be prepared and used for determining ownership and value of parcels for all purposes involving elections.  For purposes of a formation election, the department may also elect to cause an election roll to be prepared and shall perform those functions designated to be performed by the board or secretary in this chapter.  If the procedures provided in this chapter are used, Sections 41018 to 41020, inclusive, shall not apply.