48-4023.01. Property tax levy for juvenile detention facilities

A. If a majority of the qualified electors voting at an election held pursuant to section 48-4021 approves an ad valorem property tax for the district that includes juvenile detention facilities or if a majority of the qualified electors voting at an election held pursuant to section 48-4004 approves the inclusion of juvenile detention facilities in a district that was created by an election held pursuant to section 48-4021, the district may impose an ad valorem property tax pursuant to this section. The district shall certify to the county board of supervisors on or before the third Monday in August of each year the amount of taxes to be levied in addition to the levy in section 48-4023 for the taxable year on the taxable property in the district. The amount certified together with unexpended balances carried forward from the previous fiscal year and revenues from all other sources shall be the amount necessary to pay the maintenance and operation expenses of the district in carrying out this chapter in relation to juvenile detention facilities.

B. The board of supervisors may levy a secondary property tax on the taxable property in the district at the same time and in the same manner as county taxes are levied in an amount that is sufficient to provide the amount certified pursuant to subsection A of this section. The tax rate is limited to ten cents per one hundred dollars of assessed valuation, except as provided in subsection D of this section. The tax revenues collected pursuant to this section shall be paid to the district treasurer for deposit in the county jail district general fund and shall be used solely for juvenile detention facilities.

C. The tax shall be levied on all of the taxable property in the district.

D. Notwithstanding subsection B of this section, for tax years 2006, 2007 and 2008, the district may certify and the board of supervisors shall levy a secondary property tax on the taxable property in the district in an amount equal to the amount levied in tax year 2005.