(a) If a majority of the votes received in the election favor the creation of the district and the adoption of the sales and use tax, the commissioners court shall by resolution or order declare that the district is created and shall declare the amount of the local sales and use tax adopted and enter the result in its minutes.
(b) If a majority of the votes received in the election are against the creation of the district, the commissioners court shall declare the measure defeated and enter the result in its minutes.

(c) The order canvassing the results of the election must:
(1) contain a description of the district’s boundaries and a map of the district;
(2) state the date of the election; and
(3) state the total number of votes cast for and against the ballot proposition.
(d) The order issued by a commissioners court canvassing the results of the election must be filed in the deed records of the county in which the district is located.