NRS 280.2645: Taxing district: Levy of tax to employ additional police officers; rate of assessed valuation; collection; use of proceeds. [Effective July 1, 2027, through June 30, 2057.]

1. For each fiscal year beginning on or after July 1, 2027, and ending before July 1, 2057, the board of county commissioners, the city council and any other governing body of each taxing district in the taxable area shall impose a tax at the rate of 20 cents on each $100 of assessed valuation within the taxable area for the support of the department for the purpose of employing additional police officers.

2. All county officers charged with the duty of collecting ad valorem taxes shall collect the tax imposed pursuant to this section in the same form and manner, and with the same interest and penalties, as other ad valorem taxes are collected, and shall pay all revenue generated by the tax, including all interest and penalties, to the department upon collection.

3. The committee shall authorize the department to use the proceeds only for the purpose of employing additional police officers and the incurrence of related costs.

4. Any tax that may be imposed pursuant to this section is not subject to the limitation provided in NRS 354.59811 and is not exempt from any partial abatement from taxation provided pursuant to NRS 361.4722, 361.4723 or 361.4724.