(a) The district may spend maintenance tax proceeds for:
(1) an easement or right-of-way;
(2) any purpose for which a district may spend bond proceeds; and
(3) maintenance purposes.
(b) The district may place surplus maintenance tax proceeds not needed for maintenance purposes into the sinking funds for outstanding district bonds.
(c) The board's determination to spend district maintenance tax proceeds is final and is not subject to judicial review, except on the grounds of fraud, palpable error, or gross abuse of discretion.