The district may not impose an ad valorem tax at a rate that exceeds two cents on each $100 valuation of taxable property in the district, and any tax imposed under this section must first be approved by the voters of the district at the election held to confirm the creation of the district or at a separate election held in accordance with Section 36.201, Water Code.
Tex. Spec. Dist. Loc. Laws § 8860.152