1. 1. The money received from any tax imposed pursuant to NRS 376A.050 or 376A.070 and any applicable penalty or interest must be retained by the county, or remitted to a city or general improvement district in the county, and used as provided in this section.

2. 2. The money received by a county, city or general improvement district pursuant to NRS 376A.050 and 376A.070 must only be used to pay the cost of:

   1. (a) Planning the acquisition and other administrative acts relating to the acquisition of open-space land; and
   2. (b) The operation and maintenance of open-space land.
3. 3. The money received from the tax imposed pursuant to NRS 376A.050 and 376A.070 and any applicable penalty or interest must not be used for any neighborhood or community park or facility.

4. 4. Any money used for the purposes described in this section must be used in a manner:

   1. (a) That is consistent with the provisions of the open-space plan adopted pursuant to NRS 376A.020; and
   2. (b) That provides an equitable allocation of the money among the county and the incorporated cities within the county.

(Added to NRS by 1991, 2051)