(a) If a district has been formed under an enabling act which
does not provide that the board of directors shall fix district tax
rates, any board of directors which has adopted a resolution pursuant
to Section 2131 shall certify, on or before September 1st of each
year, to the auditor of each county in which the district is located
the total amount of revenue to be derived from an ad valorem tax or
assessment on property within the district on the county's secured
roll, as such total is determined pursuant to Section 2132.
   (b) If a district has been formed under an enabling act which
requires the board of directors to fix district tax rates, any board
of directors which has adopted a resolution pursuant to Section 2131
shall fix the rate of district tax for each county in which the
district is located at the rate which is necessary in order to raise
the amount of revenue apportioned to each such county pursuant to
Section 2132. Immediately after fixing such rates, the board of
directors shall transmit to the auditor of each county in which the
district is located a statement of the rate of district tax fixed by
the board of directors for such county.