The bill establishes the Harris County Flood Control District as a distinct governmental agency with a newly formed Board as its governing body, replacing the previous Commissioners Court. It outlines the Board's composition, election procedures, and powers, allowing for potential expansion of the district to adjacent counties with voter approval. The Board will initially consist of five members appointed by the governor and the Harris County Commissioners Court, with provisions for additional members if the district expands. The bill grants the Board authority to manage flood control efforts, including land acquisition, personnel hiring, and collaboration with federal and local entities, while also establishing procedures for public hearings and petitions related to bond issuance for flood control projects.

Additionally, the bill amends existing laws regarding bond issuance, replacing references to the "Commissioners Court" with "Board" and clarifying the Board's jurisdiction in hearing bond-related petitions. It sets a limit on initial bond issuance to a tax rate of fifteen cents per one hundred dollars of property valuation and outlines the procedures for bond issuance, including necessary approvals and registration. The bill also clarifies the eminent domain process for the District, allowing it to take possession of condemned property under certain conditions, and emphasizes the Board's authority to engage in recreational and environmental improvements without compromising flood control functions. Overall, the bill modernizes the governance and operational framework of the Harris County Flood Control District, ensuring it has the necessary powers to effectively manage flood control and related environmental concerns.