For real property tax purposes, “tax year” means the fiscal year beginning July 1 of each calendar year and ending June 30 of the following calendar year. Real property shall be assessed as of October 1 preceding each tax year and taxes shall be levied thereon in the manner and when provided in this chapter.
(Sec. 8-6.2, R.O. 1978 (1987 Supp. to 1983 Ed.)) (1990 Code, Ch. 8, Art. 6, § 8-6.2) (Am. Ord. 96-15)