(a) Except as provided by Subsections (b) and (c), the costs of creating a district by a county to be composed of the whole county shall be allocated as follows:
(1) the county shall pay 40 percent;
(2) the municipality having the largest population in the county shall pay 40 percent; and
(3) the municipality having the second largest population in the county shall pay 20 percent.
(b) The county and the two municipalities may contract for a division of the costs of creating a district that is different from the division of costs described by Subsection (a).
(c) If a district is proposed for only a part of the county, the county shall pay the entire cost of creating the district.
(d) A municipality creating a district shall pay the entire cost of creating the district.
(e) If a district is created, the district shall reimburse each political subdivision that paid creation costs for the actual expenses the subdivision incurred in the creation of the district.