{"data":{"id":"us-tx/tex.-water-code-58.226","jurisdiction":"us-tx","citation":"Tex. Water Code § 58.226","heading":"LIABILITY FOR DISTRICT TAXES AND DEBTS.","body":"(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.\n(b) A person continues to be liable for the payment of:\n(1) taxes imposed before the date on which a person becomes ineligible to vote under this subchapter;\n(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\n(3) taxes imposed during any year in which the person is eligible to vote under this subchapter.\nAdded by Acts 2001, 77th Leg., ch. 107, Sec. 1, eff. Sept. 1, 2001.","path":["WATER CODE","TITLE 4. GENERAL LAW DISTRICTS","CHAPTER 58. IRRIGATION DISTRICTS","SUBCHAPTER E. ELECTION PROVISIONS"],"source_url":"https://statutes.capitol.texas.gov/Docs/WA/htm/WA.58.htm#58.226","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:48Z","sha256":"727b7ff3c3fa0a922f90e99241d305161c883abc5085fd75bc4d5f5517b32008","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-water-code-58.225","next":"us-tx/tex.-water-code-58.301"},"notice":"GroundRules: Original legal text. Not legal advice."}