(a) The commissioners court of the county may call an election on the question of creating a county assistance district under this chapter. More than one county assistance district may be created in a county. A district may consist of noncontiguous tracts.

(a-1) A district may perform the following functions in the district:
(1) the construction, maintenance, or improvement of roads or highways;
(2) the provision of law enforcement and detention services;
(3) the maintenance or improvement of libraries, museums, parks, or other recreational facilities;
(4) the provision of services that benefit the public health or welfare, including the provision of firefighting and fire prevention services; or
(5) the promotion of economic development and tourism.
(b) The order calling the election must:
(1) define the boundaries of the district to include any portion of the county in which the combined tax rate of all local sales and use taxes imposed, including the rate to be imposed by the district if approved at the election, would not exceed the maximum combined rate of sales and use taxes imposed by political subdivisions of this state that is prescribed by Sections 321.101 and 323.101, Tax Code; and
(2) call for the election to be held within those boundaries.
(b-1) If the proposed district includes any territory of a municipality, the commissioners court shall send notice by certified mail to the governing body of the municipality of the commissioners court’s intent to create the district. If the municipality has created a development corporation under Chapter 504 or 505, the commissioners court shall also send the notice to the board of directors of the corporation. The commissioners court must send the notice not later than the 60th day before the date the commissioners court orders the election. The governing body of the municipality may exclude the territory of the municipality from the proposed district by sending notice by certified mail to the commissioners court of the governing body’s desire to exclude the municipal territory from the district. The governing body must send the notice not later than the 45th day after the date the governing body receives notice from the commissioners court under this subsection. The territory of a municipality that is excluded under this subsection may subsequently be included in:
(1) the district in an election held under Subsection (f) with the consent of the municipality; or
(2) another district after complying with the requirements of this subsection and after an election under Subsection (f).
(c) The ballot at the election must be printed to permit voting for or against the proposition: “Authorizing the creation of the ____ County Assistance District No.___ (insert name of district) and the imposition of a sales and use tax at the rate of ____ percent (insert appropriate rate) for the purpose of financing the operations of the district.”
(d) The district is created if a majority of the votes received at the election favor the creation of the district.