The period beginning with the lien date and ending immediately prior to the succeeding lien date for taxes levied by the same agency. R&T Code Section 118.
The 365 days beginning with the appraisal date. In the city of Roanoke, the assessment year begins on July 1 and ends on June 30.
The calendar year in which a personal property return is required to be filed reporting property owned as of January 1 of the same year.