(a) At the next regular or special session of the commissioners court held after the petition is filed with the commissioners court, the commissioners court shall consider the petition.
(b) The commissioners court shall grant the petition if the court finds that the petition is in proper form and conforms to the requirements of § 326.023 and that the requirement of § 326.024 is met.

(c) If a petition is granted, the commissioners court shall order an election to confirm the district’s creation and to authorize the imposition of a sales and use tax.
(d) The election shall be held on the first authorized uniform election date under Chapter 41, Election Code, that occurs on or after the 45th day after the date the election is ordered.