(a) The comptroller of public accounts shall apportion between a county and a new county created from territory detached from the original county the bonds, and the coupons due on those bonds, that are held by the permanent school fund if the bonds were legally issued by the original county before the new county was created. The comptroller shall apportion the bonds and coupons in the manner provided by law.
(b) The commissioners courts of the original county and the new county shall levy a tax at a rate sufficient to pay each county’s proportionate share of the bond debt.