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 Commissioners Court. It introduces definitions for key terms and outlines the process for expanding the district to include adjacent counties through voter elections. The Board will have enhanced powers to manage flood control efforts, including property acquisition, personnel hiring, and collaboration with other entities. It emphasizes public participation by requiring elections for significant changes and mandates transparency through public notices and hearings.

Additionally, the bill amends existing laws regarding bond issuance for flood control projects, replacing references to the "Commissioners Court" with "Board" and clarifying the Board's responsibilities in managing bond petitions and elections. It sets a limit on initial bond issuance tax rates and outlines procedures for bond approval, ensuring that funds for servicing these bonds are secured. The bill also includes provisions for eminent domain, allowing the District to take possession of condemned property without providing security for costs, and permits the Board to engage in recreational and environmental improvements. Overall, the bill aims to enhance the governance and operational capabilities of the Harris County Flood Control District while ensuring public involvement and financial accountability.