Nevada Revised Statutes
Chapter 361A - Taxes on Agricultural Real Property and Open Space
NRS 361A.031 - "Converted to a higher use" defined.

1. "Converted to a higher use" means:
(a) A physical alteration of the surface of the property enabling it to be used for a higher use;
(b) The recording of a final map or parcel map which creates one or more parcels not intended for agricultural or open-space use;
(c) The existence of a final map or parcel map which creates one or more parcels not intended for agricultural or open-space use; or
(d) A change in zoning to a higher use made at the request of the owner.
2. The term does not apply to any portion of the parcel that continues to qualify as agricultural or open-space real property.
3. The term does not include leasing the land to or otherwise permitting the land to be used by an agricultural association formed pursuant to chapter 547 of NRS.
4. As used in this section:
(a) "Final map" has the meaning ascribed to it in NRS 278.0145.
(b) "Parcel map" has the meaning ascribed to it in NRS 278.017.
(Added to NRS by 1987, 671; A 1987, 680; 1993, 2585; 1997, 1265, 1583; 1999, 434; 2009, 1229)

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