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NRS 361A.010 - Definitions. - As used in this chapter, the terms defined in NRS...
NRS 361A.020 - "Agricultural real property" defined. - 1. "Agricultural real property" means: (a) Land devoted exclusively for...
NRS 361A.030 - "Agricultural use" defined. - 1. "Agricultural use" means the current employment of real property...
NRS 361A.031 - "Converted to a higher use" defined. - 1. "Converted to a higher use" means: (a) A physical...
NRS 361A.0315 - "Golf course" defined. - 1. "Golf course" means: (a) Real property that may be...
NRS 361A.032 - "Higher use" defined. - "Higher use" means any use other than agricultural use or...
NRS 361A.040 - "Open-space real property" defined. - "Open-space real property" means: 1. Land: (a) Located within an...
NRS 361A.050 - "Open-space use" defined. - "Open-space use" means the current employment of land, the preservation...
NRS 361A.060 - "Owner" defined. - "Owner" means any person having a legal or equitable freehold...
NRS 361A.065 - "Parcel" defined. - "Parcel" means a contiguous area of land that is designated...
NRS 361A.090 - Legislative declaration. - 1. It is the intent of the Legislature to: (a)...
NRS 361A.100 - Application by owner. - Any owner of real property may apply to the county...
NRS 361A.110 - Filing, contents and execution of application. - 1. Any application for agricultural use assessment must be filed...
NRS 361A.120 - Independent determination of use; regulations; notice of determination; recording of approved applications. - 1. Upon receipt of an application, the county assessor or...
NRS 361A.130 - Determination of value for agricultural use; notification of assessment. - 1. If the property is found to be agricultural real...
NRS 361A.140 - Classification of agricultural property; valuations for each classification. - 1. On or before the first Monday in October of...
NRS 361A.150 - Disqualification of property. - 1. The county assessor shall enter on the assessment roll...
NRS 361A.160 - Appeal of determination. - The determination of use and agricultural use assessment in each...
NRS 361A.170 - Designations or classifications of property for open-space use; procedures and criteria. - 1. Property used as a golf course is hereby designated...
NRS 361A.180 - Application by owner. - Any owner of real property may apply to the county...
NRS 361A.190 - Filing, contents and execution of application. - 1. Any application for open-space use assessment must be filed...
NRS 361A.200 - Action on application by governing bodies of county and city: Procedure. - 1. The county assessor shall refer each application for open-space...
NRS 361A.210 - Orders of approval or denial by board of county commissioners. - 1. Within 10 days after the board approves an application...
NRS 361A.220 - Determination of value for open-space use; notification of assessment. - 1. If property is to be assessed as open-space real...
NRS 361A.225 - Determination of value for open-space use of real property used as golf course. - 1. For the purposes of NRS 361A.220, the value for...
NRS 361A.230 - Disqualification of property. - 1. The county assessor shall enter on the assessment roll...
NRS 361A.240 - Appeal from determination; equalization of assessment. - 1. The determination of use and the open-space use assessment...
NRS 361A.250 - Redetermination of use: Complaint; hearing; order; judicial review. - 1. Any person claiming that any open-space real property is...
NRS 361A.265 - Prepayment of deferred taxes; estimate of taxes due; appeal by owner; conversion to higher use after secured tax roll has been closed. - 1. An owner of property which has received an agricultural...
NRS 361A.270 - Owner to notify assessor of cessation of agricultural or open-space use or conversion to higher use; survey of portion of parcel converted to higher use. - 1. Within 30 days after a parcel or any portion...
NRS 361A.271 - Assessor to give owner notice of determination; contents of notice. - Within 30 days after determining that property has been converted...
NRS 361A.273 - Appeal from determination or valuations. - 1. An owner of property who receives a notice of...
NRS 361A.277 - Determination of taxable value when property converted to higher use. - When any portion of agricultural or open-space land is converted...
NRS 361A.280 - Payment of deferred tax when property converted to higher use. - If the county assessor is notified or otherwise becomes aware...
NRS 361A.283 - Period for assessment of deferred tax; penalty for failure of owner to provide assessor with required notice. - 1. If the county assessor determines that the deferred tax...
NRS 361A.286 - Lien for deferred tax and penalty. - 1. The deferred tax and penalty assessed pursuant to NRS...
NRS 361A.290 - Seller to notify buyer of lien for deferred taxes; personal liability for deferred taxes. - 1. If there are deferred taxes that have not been...