Nevada Code § 539.755

Determination of sufficiency of percentages required on petition: What governs clerk of district court
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In
determining the sufficiency of the percentages required on the petition, the
clerk of the district court with whom such petition is filed shall be governed
by the last equalized assessment roll of the irrigation district, together with
the last equalized assessment roll of the county or counties in which the
district lands are situated, on file with the county assessor, county auditor
and county treasurer of such county or counties, together with the list of
electors from the records of the irrigation district and the registration lists
and other election and citizenship records in the offices of the county clerk
and county recorder of such county or counties.

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