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Nevada Revised Statutes (Last Updated: December 24, 2014) |
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TITLE32 REVENUE AND TAXATION |
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CHAPTER361A. Taxes on Agricultural Real Property and Open Space |
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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. |