(a) In this section, “tax district” includes:
(1) a special tax area;
(2) a special tax district;
(3) a sanitary district; and
(4) a water district.
(b) The powers in this section may be exercised only during the effective period of an official proclamation by the Governor that declares all or part of the tax district to be in an actual or threatened emergency area.
(c) If a majority of the members of the governing body of a tax district in the State are killed or are sick, incapacitated, missing, or otherwise unavailable for a temporary or indefinite period because of a military or warlike catastrophe, and the tax district is unable to function normally for a temporary or indefinite period, the Governor may exercise the executive and administrative powers of the tax district until the number of members of the governing body of the tax district sufficient to operate the governing body are appointed and qualified in accordance with the procedures of the governing body.
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