(a) The legislature declares that the district is:
(1) essential to accomplish the purposes of Section 59, Article XVI, Texas Constitution; and
(2) a municipal corporation.
(b) The legislature finds that:
(1) the district is created to serve a public use and benefit; and
(2) all land and other property included in the district are benefited by the creation of the district and by the improvements that the district purchases, constructs, or otherwise acquires.