Nev. Admin. Code § 361.6127

Current through September 16, 2024
Section 361.6127 - "Year of annexation" defined

"Year of annexation" means the first fiscal year in which a taxing entity that annexes a parcel or other taxable unit of real property is entitled to levy or require the levy on its behalf of any ad valorem taxes on that property as a result of that annexation of the property.

Nev. Admin. Code § 361.6127

Added to NAC by Com. on Local Gov't Finance by R043-09, 6-30-2010, eff. 7-1-2010

NRS 361.4732, 361.4733