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NRS 361A.100

Application by owner

(Added to NRS by 1975, 1757; A 2025, 3143)

Any owner of real property:

1. Except as otherwise provided in subsection 2, may apply to the county assessor for agricultural use assessment and the payment of taxes on such property as provided in this chapter.

2. May not apply to the county assessor for agricultural use assessment and the payment of taxes on such property as provided in this chapter if the real property includes land used for agrivoltaic purposes and the solar energy production use occurring on the land is receiving an abatement of taxes pursuant to chapter 701A of NRS.

Official source: Nevada Legislature. Reproduced from public-domain Nevada statutes; confirm against the official source for the current text. Not legal advice.