Texas Special District Local Laws Code Sec. § 8128.101 Division of District; Requirements (a) At any time before the district issues indebtedness secured by taxes or net revenues, the district, including any annexed territory, may be divided into two or more new districts. (b) A new district created by division of the district must be at least 100 acres. (c) The board by resolution may declare an intent to divide the district. The resolution must: (1) set the terms of the division, including a plan for the payment or performance of any outstanding district obligations; and (2) contain a metes and bounds description for each new district. Added by Acts 2005, 79th Leg., Ch. 445 (S.B. 1823), Sec. 1, eff. September 1, 2005.