(a) If two districts that want to consolidate under § 775.024 have different maximum ad valorem tax rates, the board of the district with the lower maximum ad valorem tax rate shall order an election in its district under § 775.0745 to authorize the imposition of taxes in the territory of that district at a maximum rate that equals the maximum rate authorized in the district with the higher maximum rate.
(b) If a majority of the voters do not favor the increase in the maximum ad valorem tax rate under Subsection (a), the districts may not proceed with the consolidation.

(c) If the districts have different sales and use tax rates, the board of the consolidated district shall:
(1) designate the territory of the former districts as subdistricts;
(2) continue to impose the sales and use tax in each subdistrict at the rate the tax was imposed by the former district; and
(3) send to the comptroller by registered or certified mail:
(A) a copy of the joint order described by § 775.024(a)(2); and
(B) a map of the consolidated district that clearly shows the territory of each subdistrict.
(d) Subsection (c) does not limit the authority of the board of the consolidated district to order an election under § 775.0752 in a subdistrict or in the entire district.