Nevada Revised Statutes
Chapter 361A - Taxes on Agricultural Real Property and Open Space
NRS 361A.020 - "Agricultural real property" defined.


1. "Agricultural real property" means:
(a) Land devoted exclusively for at least 3 consecutive years immediately preceding the assessment date to agricultural use.
(b) Land leased by the owner to another person for agricultural use and composed of any lot or parcel which:
(1) Includes at least 7 acres of land devoted to accepted agricultural practices; or
(2) Is contiguous to other agricultural real property owned by the lessee.
(c) Land covered by a residence or necessary to support the residence if it is part of a qualified agricultural parcel.
2. The term does not include any land with respect to which the owner has granted and has outstanding any lease or option to buy the surface rights for other than agricultural use, except leases for the exploration of geothermal resources as defined in NRS 361.027, mineral resources or other subsurface resources, or options to purchase such resources, if such exploration does not interfere with the agricultural use of the land.
3. As used in this section, "accepted agricultural practices" means a mode of operation that is common to farms or ranches of a similar nature, necessary for the operation of such farms or ranches to obtain a profit in money and customarily utilized in conjunction with agricultural use.
(Added to NRS by 1975, 1755; A 1977, 679; 1981, 806; 1987, 672, 673; 1989, 1827; 1991, 531)

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.