(a) If the tax is authorized at an election under Section 49.107, Water Code, the board annually may impose an ad valorem tax to provide money:
(1) necessary to construct or acquire, maintain, and operate works, plants, and facilities considered essential or beneficial to the district and the district's purposes; or
(2) adequate to defray the cost of the district's maintenance, operation, and administration.
(b) An election for the imposition of taxes authorized by this section must be:
(1) ordered by the board; and
(2) held and conducted, with notice provided and results determined, in the manner provided by this chapter relating to elections for the authorization of bonds.
(c) In ordering a tax election authorized by this section, the board must specify the maximum proposed tax rate. To impose a maintenance tax at a rate that exceeds the maximum rate approved by the voters, the board must submit the question of a tax rate increase to the voters in the manner provided by this section.