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.
NRS 539.755