Section 36258 Of Article 2. Authorization Of Bonds And Issuance From California Water Code >> Division 13. >> Part 6. >> Chapter 3.5. >> Article 2.

. The last equalized assessment roll shall be used as a basis for determining whether or not a majority written protest has been made. The board shall be under no duty to obtain or consider any other evidence as to ownership of property and its determination of ownership shall be final and conclusive.