(a) A municipality may create a zone if the governing body of the municipality adopts a resolution containing:
(1) the determination described by Section 379.002;
(2) a description of the boundaries of the zone; and
(3) 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.