1. (a) If authorized by a majority of the voters in the defined area voting at an election held in accordance with Section 9075.0061, the district may impose an operation and maintenance tax on taxable property in the defined area in accordance with Section 49.107, Water Code, for any district purpose, including to:

   1. (1) maintain and operate the defined area;
   2. (2) construct or acquire improvements; or
   3. (3) provide a service.
2. (b) The governing body of the district shall determine the tax rate. The rate may not exceed the rate approved at the election described by Subsection (a).
3. (c) Section 49.107(h), Water Code, does not apply to the district.

Added by Acts 2019, 86th Leg., R.S., Ch. 468 (H.B. 4172), Sec. 1.05, eff. April 1, 2021.