Preliminary summary reports: Filing by tax receiver in each county.

On or before August 1 of each fiscal year, the tax receiver of each county shall file with the Department, the Department of Education and the county school district a preliminary summary report of the total amount of property tax receipts for the immediately preceding fiscal year that were received by the county before July 1 of the current fiscal year. Except as otherwise provided in NAC 354.577 , the report must not duplicate any amounts previously reported pursuant to NAC 354.566 to 354.577 , inclusive, during the immediately preceding fiscal year.