(a) The intent of this section:
(1) is to declare the effect of the Acts of the General Assembly that have added area or property to the sanitary district on the conditions provided in this section; and
(2) is not to amend any of the conditions established by these Acts.
(b) Until the Commission begins, extends, or acquires a water or sanitary sewer system in an area or property added to the sanitary district and makes water or sewer service available to the properties in the area:
(1) the Commission may not seek the imposition of an ad valorem tax on that area or property; and
(2) the area or property added to the sanitary district is included in the sanitary district for all purposes of this division, except as a taxing district.