Section 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.Added by Acts 2001, 77th Leg., ch. 107, Sec. 1, eff. 9/1/2001.