(a) If a tax is authorized at an election under Section 49.107, Water Code, the district annually may impose an ad valorem tax on the taxable property in the district to provide money:(1) necessary to construct or acquire, maintain, and operate dams, works, plants, and facilities considered essential or beneficial to the district and the district's purposes; or(2) adequate to defray the cost of the district's maintenance, operation, and administration.(b) The district may not impose an ad valorem tax for the district's maintenance, operation, and administration that exceeds 50 cents on the $100 assessed valuation of the taxable property in the district.(c) An election for the imposition of taxes authorized by this section must be:(1) ordered by the board; and(2) held and conducted in the manner provided by this chapter relating to elections for the authorization of bonds. Added by Acts 2019, 86th Leg., R.S., Ch. 468 (H.B. 4172), Sec. 1.03, eff. April 1, 2021.