(a) The board may elect to have district taxes assessed and collected by the tax assessor-collector of a political subdivision located wholly or partly in the district. An election under this subsection must be made by December 1 and governs the manner in which taxes are assessed and collected, until changed by a similar resolution.
(b) The tax assessor-collector of the political subdivision shall assess and collect the appropriate district taxes in accordance with the board’s election under Subsection (a).