(a) This section applies unless the board elects to have taxes assessed and collected under Section 1064.304.
(b) District taxes shall be assessed and collected in the same manner as provided by law for the assessment and collection of county taxes.
(c) The tax assessor-collector shall assess and collect taxes imposed by the district.
(d) The tax assessor-collector shall charge and deduct from payments to the district an amount as fees for assessing and collecting the taxes at a rate determined by the board.