(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.