ANNEXATION OR EXCLUSION OF LAND

(a) The district may annex land as provided by Subchapter J, Chapter 49, Water Code. (b) The district may exclude land as provided by Subchapter J, Chapter 49, Water Code. Section 375.044(b), Local Government Code, does not apply to the district. (c) The district may include and exclude land as provided by Sections 54.739-54.747, Water Code. A reference in those sections to a "tax" means an ad valorem tax for the purposes of this subsection. (d) If the district adopts a sales and use tax authorized at an election held under Section 3944.202 and subsequently includes new territory in the district under this section, the district: (1) is not required to hold another election to approve the imposition of the sales and use tax in the included territory; and (2) shall impose the sales and use tax in the included territory as provided by Chapter 321, Tax Code. (e) If the district adopts a sales and use tax authorized at an election held under Section 3944.202 and subsequently excludes territory in the district under this section, the sales and use tax is inapplicable to the excluded territory, as provided by Chapter 321, Tax Code, but is applicable to the territory remaining in the district.