(1) a county;

(2) a drainage district;

(3) a municipality;

(4) a public drainage association; or

(5) a soil conservation district.

(b) A governmental entity that may reasonably be expected to receive a benefit from the construction, improvement, operation, or maintenance of any watershed project under this subtitle may spend money to construct, improve, operate, or maintain the watershed project, even if the watershed project is not located in the area served by the governmental entity or in the State.

(c) (1) If the payment under subsection (b) of this section is not made directly by the governmental entity for a watershed project, the payment shall be made only through a soil conservation district or a watershed association organized under the laws of the State.

(2) It is not necessary that any part of the area served by the governmental entity be located in the soil conservation district or watershed association through which the payment is made.

(3) A governmental entity may provide in its budget money for watershed projects.

(4) A municipality or county may impose taxes for watershed projects in the manner provided by law.