The ad valorem tax on property levied by the Legislature shall be collected, in one sum or in installments as provided by this chapter, during each fiscal year upon:

Terms Used In Nevada Revised Statutes 361.482

  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.

1.  Property assessed during that fiscal year which is not placed upon the secured roll.

2.  Property assessed during the preceding fiscal year which was placed upon the secured roll.