This section explains how votes are counted in district elections based on land ownership. Each voter gets one vote for every dollar's worth of land they own according to the district's last assessment book. If there's no district assessment that year, the county's assessment roll is used instead. The board can update these records to reflect land ownership as of 45 days before the election. If there's no standard assessment book, a voter receives one vote per acre owned, rounding up any fractions to the nearest whole acre, and gets one vote even for less than an acre.

This law explains that a district can decide, through an ordinance passed at least 90 days before an election, how voters will be determined based on this section. The county elections official will create a voter list using the last equalized property assessment roll, which lists people who own land 45 days before the election according to assessor's records. This list is considered final proof of ownership and land value. If part of a land parcel is transferred and values aren't separately noted, the assessor will estimate values for voting purposes. If multiple people own a parcel, voting rights are divided among them based on their share of ownership as deemed appropriate by the elections official.

In any district election, a voter can cast their vote either by attending in person or by appointing someone to vote on their behalf, known as a proxy. Alternatively, a voter's legal representative can also vote for them.

This law section outlines that for a proxy vote in a district election to be valid, the proxy must meet certain criteria. Firstly, the proxy must be written and signed either by the voter or their legal representative. Secondly, it must be certified as valid according to legal procedures. Additionally, the proxy must clearly state the specific election it is for, and it can only be used in that election. The form used for the proxy must be approved and provided by the county elections official.

Importantly, the person who appointed the proxy can cancel it at any time before the proxy has been used to vote. This means even if a proxy is set up, the original voter retains control until the vote is cast on their behalf.

If a legal representative is voting in a district election, they must show a certified copy of their authority to the precinct board. This copy will be kept with the election records.