(a) The commissioners court of a county that borders the Gulf of Mexico, other than Jefferson, Kenedy, Kleberg, Nueces, Orange, or Willacy County, may:
(1) construct breakwaters;
(2) issue bonds, time warrants, or certificates of indebtedness of the county to pay for the construction; and
(3) impose ad valorem taxes to pay the bonds, warrants, or certificates.
(b) The commissioners court shall:
(1) issue any bonds and impose related taxes in compliance with Subtitles A and C, Title 9, Government Code; or
(2) issue any time warrants in compliance with Subchapter C, Chapter 262, and impose related taxes in compliance with Chapter 1251, Government Code.

(c) A certificate of indebtedness must be authorized by order of the commissioners court. A certificate of indebtedness must mature not later than 35 years after its date and must be signed by the county judge and attested by the county clerk. The commissioners court shall impose a tax sufficient to pay the principal of and interest on the certificate as they become due.
(d) A county that maintains a permanent improvement fund shall pay the debt incurred under this section from that fund.