(a) Each district shall:
(1) conserve and develop water resources in this state for public recreation purposes in compliance with the provisions of Title 2, Water Code; and
(2) acquire and improve for park purposes any lands adjacent to or in the vicinity of any public water or any other impounded water available to the public if the governing body of the district finds that the acquisition or improvement is necessary or desirable to enhance the beneficial use of such water for public recreation purposes.
(b) A finding under Subdivision (2) of Subsection (a) of this section is conclusive.