Harris County Municipal Utility District No. 132 (the "District") was created by an Order of the Texas Water Rights Commission, now the Texas Commission on Environmental Quality (TCEQ), dated September 10, 1974.  The District operates under the authority of Chapters 49 and 54 of the Texas Water Code and other general statutes applicable to municipal utility districts.

Since its creation, the District has completed two annexations and currently includes 1,115.029 acres.  The District is located in northeast Harris County approximately 25 miles from the City of Houston.  FM 1960 East bisects the District approximately seven miles east of Highway 59.  In addition to serving its residential and commercial customers, the District serves homes within the City of Houston limits that are bound by the District's boundary and Lake Houston.

The District was created to provide (1) a water system consisting of water production, storage, and distribution facilities; (2) a sanitary sewer system consisting of internal sewer lines and laterals, sewage treatment and disposal; and (3) a drainage system consisting of storm sewers and drainage channels.  The District has two water plant facilities consisting of two water wells, storage facilities, pumps and emergency power generators; 1.54 million gallons per day of capacity in the Atascocita Central Wastewater Treatment Plant (the "Regional WWTP"); and a share in the trunk main to the Regional WWTP.  The responsibility of maintenance and operation of the internal systems in accordance with good health standards lies with the District.  The District pays its prorata share for operation and maintenance of the Regional WWTP and trunk main.  Harris County has maintenance responsibility for the public storm sewers that were conveyed to it after construction.