(a) If a majority of the votes received in an election to increase or decrease the rate of an authority’s sales and use tax favor the proposition, the rate change takes effect as provided by § 451.412.
(b) The authority shall send a notice of the election and a certified copy of the order canvassing the results of the election to the Texas Department of Transportation and the comptroller. The authority shall file a notice and a certified copy of the order in the deed records of each county in which the authority is located in the same manner as the results of a confirmation election are filed.