(a) A municipality may create a zone if the governing body of the municipality adopts a resolution containing:
(1) the determination described by Section 378.002;
(2) a description of the boundaries of the zone;
(3) a finding by the governing body that the creation of the zone benefits and is for the public purpose of increasing the public health, safety, and welfare of the persons in the municipality; and
(4) a finding by the governing body that the creation of the zone satisfies the requirements of Section 312.202, Tax Code.
(b) A municipality may create more than one zone and may include an area in more than one zone.