Nev. Rev. Stat. § 361.482 — Collection of tax levied by State

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:
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.