Nevada Revised Statutes (Last Updated: December 24, 2014) |
TITLE32 REVENUE AND TAXATION |
CHAPTER376A. Taxes for Development of Open-Space Land |
NRS376A.010. Definitions.
- As used in this chapter, unless the context otherwise requires:
1. “Open-space land” means land that is undeveloped natural landscape, including, but not limited to, ridges, stream corridors, natural shoreline, scenic areas, viewsheds, agricultural or other land devoted exclusively to open-space use and easements devoted to open-space use that are owned, controlled or leased by public or nonprofit agencies.
2. “Open-space plan” means the plan adopted by the board of county commissioners of a county to provide for the acquisition, development and use of open-space land.
3. “Open-space use” includes:
(a) The preservation of land to conserve and enhance natural or scenic resources;
(b) The protection of streams and stream environment zones, watersheds, viewsheds, natural vegetation and wildlife habitat areas;
(c) The maintenance of natural and artificially created features that control floods, other than dams;
(d) The preservation of natural resources and sites that are designated as historic by the Office of Historic Preservation of the State Department of Conservation and Natural Resources; and
(e) The development of recreational sites.
(Added to NRS by 1991, 2048; A 1993, 1579; 2001, 940; 2011, 2975)