Sec. 7.03. BOARD AUTHORITY.    (a)  The board may levy taxes for the entire year in which the district is created.  
(b) The board shall levy taxes on all property within the boundaries of the district subject to district taxation.
Sec. 7.04. TAX RATE.  In setting the tax rate, the board shall take into consideration the income of the district from sources other than taxation.  On determination of the amount of tax required to be levied, the board shall make the levy and certify it to the tax collector.
Sec. 7.05. TAX APPRAISAL, ASSESSMENT, AND COLLECTION.    (a)  The Tax Code governs the appraisal, assessment, and collection of district taxes.  
(b) The board may provide for the appointment of a tax collector for the district or may contract for the collection of taxes as provided by the Tax Code.
ARTICLE 8. CHANGE IN BOUNDARIES

Sec. 8.01. EXPANSION OF DISTRICT TERRITORY.    (a)  Registered voters of a defined territory that is not included in the district may file a petition with the secretary of the board requesting the inclusion of the territory in the district.  The petition must be signed by at least 50 registered voters of the territory or a majority of those voters, whichever is less.  
(b) The board by order shall set a time and place to hold a hearing on the petition to include the territory in the district.  The board shall set a date for the hearing that is after the 30th day after the date the board issues the order.
(c) If after the hearing the board finds that annexation of the territory into the district would be feasible and would benefit the district, the board may approve the annexation by a resolution entered in its minutes.  The board is not required to include all of the territory described in the petition if the board finds that a modification or change is necessary or desirable.
(d) Annexation of territory is final when approved by a majority of the voters at an election held in the district and by a majority of the voters at a separate election held in the territory to be annexed.  If the district has outstanding debts or taxes, the voters in the election to approve the annexation must also determine if the annexed territory will assume its proportion of the debts or taxes if added to the district.
(e) The election ballots shall be printed to provide for voting for or against the following, as applicable:
(1) "Adding (description of territory to be added) to the Gaines County Solid Waste Management District."
(2) "(Description of territory to be added) assuming its proportionate share of the outstanding debts and taxes of the Gaines County Solid Waste Management District, if it is added to the district."
(f) The election shall be held after the 45th day and on or before the 60th day after the date the election is ordered.  The election shall be ordered and notice of the election shall be given in accordance with the Election Code.  Section 41.001(a), Election Code, does not apply to an election held under this section.