Sec. 58.226. LIABILITY FOR DISTRICT TAXES AND DEBTS. (a) A person who on January 1 of each year is not eligible under this subchapter to vote in an election held by a district is not liable for any tax imposed by the district under Subchapters L or M during the year in which the person is not eligible to vote. (b) A person continues to be liable for the payment of: (1) taxes imposed before the date on which a person becomes ineligible to vote under this subchapter; (2) the pro rata share of any district indebtedness existing on the date on which a person becomes ineligible to vote under this subchapter; and (3) taxes imposed during any year in which the person is eligible to vote under this subchapter.
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