Every citizen of the United States of the age of eighteen (18) years who owns real estate located in the district which has the value of at least one hundred thirty four dollars ($134) over and above all encumbrances, or who is a resident of the town of Charlestown, residing in the town and a qualified voter, and resides in the district, has the right to vote at any annual or special meeting of the district, or at any adjournment; provided, that the right to vote is not exercised by any person otherwise qualified to vote if, when a vote is taken at any meeting of the district, his or her taxes have been in arrears for two (2) years prior to the meeting.