Nevada Revised Statutes
Chapter 361A - Taxes on Agricultural Real Property and Open Space
NRS 361A.010 - Definitions.

As used in this chapter, the terms defined in NRS 361A.020 to 361A.065, inclusive, have the meanings ascribed to them in those sections except where the context otherwise requires.
(Added to NRS by 1975, 1755; A 1977, 679; 1985, 515; 1987, 672; 1989, 1827; 2005, 2664)

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Structure Nevada Revised Statutes

Nevada Revised Statutes

Chapter 361A - Taxes on Agricultural Real Property and Open Space

NRS 361A.010 - Definitions.

NRS 361A.020 - "Agricultural real property" defined.

NRS 361A.030 - "Agricultural use" defined.

NRS 361A.031 - "Converted to a higher use" defined.

NRS 361A.0315 - "Golf course" defined.

NRS 361A.032 - "Higher use" defined.

NRS 361A.040 - "Open-space real property" defined.

NRS 361A.050 - "Open-space use" defined.

NRS 361A.060 - "Owner" defined.

NRS 361A.065 - "Parcel" defined.

NRS 361A.090 - Legislative declaration.

NRS 361A.100 - Application by owner.

NRS 361A.110 - Filing, contents and execution of application.

NRS 361A.120 - Independent determination of use; regulations; notice of determination; recording of approved applications.

NRS 361A.130 - Determination of value for agricultural use; notification of assessment.

NRS 361A.140 - Classification of agricultural property; valuations for each classification.

NRS 361A.150 - Disqualification of property.

NRS 361A.160 - Appeal of determination.

NRS 361A.170 - Designations or classifications of property for open-space use; procedures and criteria.

NRS 361A.180 - Application by owner.

NRS 361A.190 - Filing, contents and execution of application.

NRS 361A.200 - Action on application by governing bodies of county and city: Procedure.

NRS 361A.210 - Orders of approval or denial by board of county commissioners.

NRS 361A.220 - Determination of value for open-space use; notification of assessment.

NRS 361A.225 - Determination of value for open-space use of real property used as golf course.

NRS 361A.230 - Disqualification of property.

NRS 361A.240 - Appeal from determination; equalization of assessment.

NRS 361A.250 - Redetermination of use: Complaint; hearing; order; judicial review.

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.

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.

NRS 361A.271 - Assessor to give owner notice of determination; contents of notice.

NRS 361A.273 - Appeal from determination or valuations.

NRS 361A.277 - Determination of taxable value when property converted to higher use.

NRS 361A.280 - Payment of deferred tax when property converted to higher use.

NRS 361A.283 - Period for assessment of deferred tax; penalty for failure of owner to provide assessor with required notice.

NRS 361A.286 - Lien for deferred tax and penalty.

NRS 361A.290 - Seller to notify buyer of lien for deferred taxes; personal liability for deferred taxes.