(a) Taxes shall be imposed under the provisions of the general laws applicable to fresh water supply districts, including Chapters 49 and 53, Water Code. The district must hold an election required for the imposition or increase of taxes in the manner provided by § 49.107, Water Code.
(b) The district may not impose taxes at a rate that exceeds 75 cents on the $100 valuation of taxable property in the district.