(a) If the subdivisions of surveys in a county are irregularly numbered or if the blocks and subdivisions of municipalities in the county are not numbered or are irregularly numbered, causing difficulties for the county tax assessor-collector, the commissioners court of the county may:
(1) make a survey and acquire related maps and plats of blocks and subdivisions in the county; and
(2) furnish to the county tax assessor-collector:
(A) block books showing the description of each block and subdivision in the county;
(B) the names of the record owners of each parcel of property in each block book, if known; and
(C) other information relating to Paragraphs (A) and (B) that will assist in the performance of the duties of the tax assessor-collector.
(b) The commissioners court may issue bonds to pay the cost of taking an action under Subsection (a).

(c) The commissioners court may impose taxes under § 9, Article VIII, Texas Constitution, to pay for bonds issued under Subsection (b).