Nev. Admin. Code § 361.6127 — 361.6127

NAC 361.6127    “Year of annexation” defined. ( NRS
361.4732 , 361.4733 )    “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.
(Added to NAC by Com. on Local Gov’t Finance by R043-09,
6-30-2010, eff. 7-1-2010)