Nev. Rev. Stat. ch. 361A – Taxes on Agricultural Real Property and Open Space | Midpage

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Nevada Revised Statutes

Chapter 361A

Nev. Rev. Stat. ch. 361A

Taxes on Agricultural Real Property and Open Space

361A.010Definitions 361A.020“Agricultural real property” defined 361A.030“Agricultural use” defined 361A.0305“Agrivoltaic purposes” defined 361A.031“Converted to a higher use” defined 361A.0315“Golf course” defined 361A.032“Higher use” defined 361A.040“Open-space real property” defined 361A.050“Open-space use” defined 361A.060“Owner” defined 361A.065“Parcel” defined 361A.090Legislative declaration 361A.100Application by owner 361A.110Filing, contents and execution of application 361A.120Independent determination of use; regulations; notice of determination; recording of approved applications 361A.130Determination of value for agricultural use; notification of assessment 361A.140Classification of agricultural property; valuations for each classification 361A.150Disqualification of property 361A.160Appeal of determination 361A.170Designations or classifications of property for open-space use; procedures and criteria 361A.180Application by owner 361A.190Filing, contents and execution of application 361A.200Action on application by governing bodies of county and city: Procedure 361A.210Orders of approval or denial by board of county commissioners 361A.220Determination of value for open-space use; notification of assessment 361A.225Determination of value for open-space use of real property used as golf course 361A.230Disqualification of property 361A.240Appeal from determination; equalization of assessment 361A.250Redetermination of use: Complaint; hearing; order; judicial review 361A.265Prepayment of deferred taxes; estimate of taxes due; appeal by owner; conversion to higher use after secured tax roll has been closed 361A.270Owner 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 361A.271Assessor to give owner notice of determination; contents of notice 361A.273Appeal from determination or valuations 361A.277Determination of taxable value when property converted to higher use 361A.280Payment of deferred tax when property converted to higher use 361A.283Period for assessment of deferred tax; penalty for failure of owner to provide assessor with required notice 361A.286Lien for deferred tax and penalty 361A.290Seller to notify buyer of lien for deferred taxes; personal liability for deferred taxes