(a) The board shall adopt a proposed plan that defines the particular area to be taxed by metes and bounds or designates the property to be served, affected, and taxed.
(b) The board shall file an engineer's report for improvements in the defined area or to serve the designated property.
(c) The board shall adopt a proposed plan of taxation to apply to the defined area or designated property that may or may not be in addition to other taxes imposed by the district on the same area or property.
Official text of the Texas Water Code as published by the Texas Legislative Council.