Section 25-103 - Ad valorem tax - Areas without tax(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.