AUTHORITY TO ISSUE BONDS AND IMPOSE TAXES

(a) If the subdivisions of surveys in a county are irregularly numbered or if the blocks and subdivisions of municipalities in the county are not numbered or are irregularly numbered, causing difficulties for the county tax assessor-collector, the commissioners court of the county may: (1) make a survey and acquire related maps and plats of blocks and subdivisions in the county; and (2) furnish to the county tax assessor-collector: (A) block books showing the description of each block and subdivision in the county; (B) the names of the record owners of each parcel of property in each block book, if known; and (C) other information relating to Paragraphs (A) and (B) that will assist in the performance of the duties of the tax assessor-collector. (b) The commissioners court may issue bonds to pay the cost of taking an action under Subsection (a). (c) The commissioners court may impose taxes under Section 9, Article VIII, Texas Constitution, to pay for bonds issued under Subsection (b).