(a) The district may annex land as provided by Subchapter J, Chapter 49, Water Code.
(b) The district may exclude land as provided by Subchapter J, Chapter 49, Water Code. § 375.044(b), Local Government Code, does not apply to the district.

(c) The district may include and exclude land as provided by Sections 54.739-54.747, Water Code. A reference in those sections to a “tax” means an ad valorem tax for the purposes of this subsection.
(d) If the district adopts a sales and use tax authorized at an election held under § 3901.252 and subsequently includes new territory in the district under this section, the district:
(1) is not required to hold another election to approve the imposition of the sales and use tax in the included territory; and
(2) shall impose the sales and use tax in the included territory as provided by Chapter 321, Tax Code.
(e) If the district adopts a sales and use tax authorized at an election held under § 3901.252 and subsequently excludes territory in the district under this section, the sales and use tax is inapplicable to the excluded territory, as provided by Chapter 321, Tax Code.