Does the description disclose side effects, auth requirements, rate limits, or destructive behavior?
With no annotations, the description carries the full burden. It discloses one behavioral trait ('creates tag if it doesn't exist'), which is helpful, but it does not address what happens if the tag already exists on the item, whether the item must exist, or permissions. This is a minimal but useful disclosure.
Agents need to know what a tool does to the world before calling it. Descriptions should go beyond structured annotations to explain consequences.