Nevada Revised Statutes (Last Updated: December 24, 2014) |
TITLE32 REVENUE AND TAXATION |
CHAPTER361A. 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. |
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.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. |