(a) If authorized by a majority of the district voters voting at an election under or in accordance with § 4008.0501, the district may impose an operation and maintenance tax on taxable property in the district in the manner provided by or in accordance with § 49.107, Water Code, for any district purpose, including to:
(1) maintain and operate the district;
(2) construct or acquire improvements; or
(3) provide a service.
(b) The district may impose an operation and maintenance tax previously approved by a majority of the voters of the former Legacy Water Control and Improvement District.

(c) The board shall determine the operation and maintenance tax rate. The rate may not exceed:
(1) if the district has not held an election under Subsection (a), the rate approved at an election described by Subsection (b); or
(2) if the district has held an election under Subsection (a), the rate approved at that election.