(a) The district may impose an annual ad valorem tax on taxable property in the district to maintain and operate the district and the improvements and projects constructed or acquired by the district or to provide a service only if:
(1) two-thirds of the directors vote in favor of imposing the tax; and
(2) the tax is authorized at an election held in accordance with § 3852.156.
(b) The board shall determine the tax rate.