(a) Except as provided by Subsection (b), the board may abolish or decrease the tax imposed under Section 8409.153 without an election.(b) The board may not abolish or decrease the tax imposed under Section 8409.153 if the district has outstanding debt secured by the tax and repayment of the debt would be impaired by the abolition or decrease of the tax.(c) If the board abolishes or decreases the tax, the board shall notify the comptroller of that action in the same manner the municipal secretary provides notice to the comptroller under Section 321.405(b), Tax Code.(d) If the board abolishes the tax or decreases the tax rate to zero, a new election to authorize a sales and use tax must be held under Section 8409.152 before the district may subsequently impose the tax. Added by Acts 2015, 84th Leg., R.S., Ch. 855 (S.B. 1162), Sec. 1.04, eff. April 1, 2017.