Nevada Chapter 361A — Taxes on Agricultural Real Property and Open Space
38 sections hosted, reproduced from the official public-domain source.
- 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.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
- NRS 361A.0305— “Agrivoltaic purposes” defined
- NRS 361A.0315— “Golf course” defined