L.2) Discussion and consideration of Resolution No. 2026-27, entitled "A Resolution to Levy Tax Rates for the County of Elko, State of Nevada, for the Fiscal Year beginning July 1, 2026", pursuant to Nevada Revised Statute 361.460.   Pursuant to NRS 361.460, the Board of County Commissioners is required to annually levy the property tax rates certified by the Nevada Department of Taxation for all taxing entities within Elko County.  Resolution No. 2026-27 authorizes the levy of certified property tax rates for Fiscal Year 2026-2027.