O.1) Discussion and consideration to adopt Resolution 2024-01 which sets the tax rate for the School District Capital Fund through a new tax levy and/or dedicates a portion of the current Elko County property tax rate to fund specific school district capital construction and/or capital improvement projects as required by AB519(2023).  AB519 allows, but does not require the County to levy a property tax rate of up to 25 cents above the current tax cap of $3.64 per $100 of assessed valuation.    The Elko County School District Capital Projects Oversight Panel met on January 17, 2024.  The Panel reviewed the Elko County School District five-year Capital Improvement Plan and the balance of the School District Capital Fund.  The Panel recommended the Board of Elko County Commissioners dedicate 22 cents to the School District Capital Fund through either a new tax levy, reallocation of current Elko County tax rate, or a combination of a new rate and reallocation of current tax rate.   Should the Board of County Commissioners approve an increase to the ad valorem (property tax) rate over the current tax cap, the Nevada Department of Taxation must be notified no later than February 21, 2024.