The Cameron County Commissioners Court, in determining the county ad valorem tax rate for the first year in which the district imposes ad valorem taxes on property in the district, shall:
(1) take into account the decrease in the amount the county will spend for health care purposes in that year because the district is providing health care services previously provided or paid for by the county; and
(2) reduce the county’s ad valorem tax rate in accordance with the decreased amount of required spending described by Subdivision (1).