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2017 Nevada Revised Statutes
Chapter 361A - Taxes on Agricultural Real Property and Open Space
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.
- 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.
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