1. Upon the approval of a majority of the registered voters of a county voting upon the question, the board of county commissioners shall, in addition to any taxes levied in accordance with NRS 387.195, levy a tax of no more than 2 cents on each $100 of assessed valuation of taxable property within the county for enhancing the safety and security of the public schools within the county school district. Such a tax may not be levied after the fiscal year 1996-97 and the duration of any tax so levied must expire by limitation on June 30, 1997.

2. The tax collected pursuant to subsection 1 and any interest earned from the investment of the proceeds of that tax:

(a) Must be credited to the county’s school district fund.

(b) Must be accounted for separately in the fund.

(c) Must not be considered in the negotiation of the salaries and benefits of persons employed by the school district, unless they are employed by the school district primarily to provide for the safety and security of a public school.

(d) Must not be considered in the determination of the amount of state support for the school district, or in any way affect the amount of that support.

3. A school district in which a tax is imposed pursuant to this section shall not reduce the amount it spends from other sources for the safety and security of the public schools in the district below the amount it spent for that purpose in the fiscal year during which the ballot question is approved by the voters. The school district may use the proceeds of a tax imposed pursuant to this section only to provide additional necessary revenue for that purpose.

4. A school district in which a tax is imposed pursuant to this section shall submit a report on its use of the proceeds of the tax to the Director of the Legislative Counsel Bureau on or before January 15, 1995, for transmittal to the Legislature for its review.

(Added to NRS by 1991, 901; A 1993, 2257; R 2019, 4253, effective July 1, 2021)