(a) If the commissioner determines that land has become submerged by erosion or subsidence and as a result is dedicated to the permanent school fund, the commissioner may notify in writing the appraisal district that appraises the land for ad valorem tax purposes and each taxing unit that imposes taxes on the land. The notice must include a legal description of the land.
(b) On receipt of notice under Subsection (a):
(1) the appraisal district shall remove the land from the appraisal roll; and
(2) each taxing unit shall remove the land from its tax roll.