All moneys remaining in the road fund belonging to any road district at the end of every year, or belonging to any road district that may disorganize as provided in NRS 404.010, may, on petition of a majority of the taxpayers therein, be applied by the board of county commissioners to the building of any bridge or special improvement of any highway in the road district or the county in which the road district is situated; or, upon petition, the moneys may be transferred to the county school district fund and applied to the public schools of the county school district.
NRS 404.040