Tex. Water Code § 58.226 · Subchapter E. ELECTION PROVISIONS
LIABILITY FOR DISTRICT TAXES AND DEBTS.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(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.
Notes and commentary — not statutory text
History
Added by Acts 2001, 77th Leg., ch. 107, Sec. 1, eff. Sept. 1, 2001.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/WA/htm/WA.58.htm
- Text hash
- sha256 8227020ff3c5cbe386414a3c4d2501f65f640509d3a32f58f72a333ca7a8d390
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.