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Using the tax levies from the Board and from the Department, the Department shall calculate the total taxes due from each owner of livestock or sheep based on the report of owners of livestock or sheep approved by the Department.

(Added to NRS by 1985, 744; A 1993, 1762; 1999, 2782, 3702; 2001, 279, 1569; 2003, 53, 2164)