There is a newer version of the Nevada Revised Statutes
2010 Nevada Code
TITLE 32 REVENUE AND TAXATION
Chapter 361A Taxes on Agricultural Real Property and Open Space
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GENERAL PROVISIONS
- 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. ASSESSMENT OF AGRICULTURAL PROPERTY
- 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.155 Determination of taxable value when agricultural land converted to higher use. [Repealed.]
- NRS 361A.160 Appeal of determination. ASSESSMENT OF OPEN SPACE
- 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. PARTIAL DEFERRED TAXATION AND RECAPTURE OF TAX
- 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.
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