Technofreak:Handle9:Resistance is always measured in ohms but a resistor can be described by other things.
Just pop into Jaycar or try to order a 12V 21 watt resistor through Element 14 etc. Don't think you'll find there's such a beast.
The wattage is the maximum amount of power the resistor can dissipate without damage to the resistor. Resistors are sold/named by their resistance and the wattage they can dissipate. Voltage doesn't come into the equation.
Lol. Ohms law is V=IR
Voltage is very firmly in the equation as that is how you determine resistance.
12V nominal resistors are very commonly used in this application and they are described as 12V 21W or 12V 50W etc