The bill establishes the Harris County Flood Control District as a distinct governmental agency with a new governing body called the "Board," replacing the previous governance by the Commissioners Court. It introduces provisions for expanding the district's territory to include adjacent counties and outlines the process for holding elections to authorize such expansions. The Board will consist of members appointed by the governor and the Harris County Commissioners Court, and it will have enhanced powers, including the ability to acquire and manage property for flood control, hire personnel, and cooperate with federal and local entities. The bill also allows for the removal of property from district land without owner consent, provided proper notice is given, and establishes procedures for petitions and hearings 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 managing bond-related petitions and elections. It sets a limit on the initial bond issuance tax rate at fifteen cents per one hundred dollars of property valuation and outlines the procedures for bond issuance, including the requirement for Attorney General approval. The bill grants the Board authority over tax funds for flood control improvements and clarifies the eminent domain process, allowing the District to take possession of condemned property after filing an award. It also permits the Board to engage in recreational and environmental improvements while ensuring these do not interfere with flood control functions, and it repeals outdated provisions while maintaining the District's existing rights and powers.