As used in this chapter, the terms defined in NRS 361A.020 to 361A.065, inclusive, have the meanings ascribed to them in those sections except where the context otherwise requires. (Added to NRS by 1975, 1755; A 1977, 679; 1985, 515; 1987, 672; 1989, 1827; 2005, 2664)
1. “Agricultural real property” means: (a) Land devoted exclusively for at least 3 consecutive years immediately preceding the assessment date to agricultural use. (b) Land leased by the owner to another person for agricultural use and composed of any lot or parcel which: (1) Includes at least 7 acres of land devoted to accepted agricultural […]
1. “Agricultural use” means the current employment of real property as a business venture for profit, which business produced a minimum gross income of $5,000 from agricultural pursuits during the immediately preceding calendar year by: (a) Raising, harvesting and selling crops, fruit, flowers, timber and other products of the soil; (b) Feeding, breeding, management and […]
1. “Converted to a higher use” means: (a) A physical alteration of the surface of the property enabling it to be used for a higher use; (b) The recording of a final map or parcel map which creates one or more parcels not intended for agricultural or open-space use; (c) The existence of a final […]
1. “Golf course” means: (a) Real property that may be used for golfing or golfing practice by the public or by the members and guests of a private club; and (b) Improvements to that real property, including, without limitation, turf, bunkers, trees, irrigation, lakes, lake liners, bridges, practice ranges, golf greens, golf tees, paths and […]
“Higher use” means any use other than agricultural use or open-space use. (Added to NRS by 1977, 678)
“Open-space real property” means: 1. Land: (a) Located within an area classified pursuant to NRS 278.250 and subject to regulations designed to promote the conservation of open space and the protection of other natural and scenic resources from unreasonable impairment; and (b) Devoted exclusively to open-space use. 2. The improvements on the land described in […]
“Open-space use” means the current employment of land, the preservation of which use would conserve and enhance natural or scenic resources, protect streams and water supplies, maintain natural features which enhance control of floods or preserve sites designated as historic by the Office of Historic Preservation of the State Department of Conservation and Natural Resources. […]
“Owner” means any person having a legal or equitable freehold estate in agricultural or open-space real property, including a contract vendee of a land sales contract respecting the property, but excluding a lessee or tenant of the property. (Added to NRS by 1975, 1756; A 1987, 674)
“Parcel” means a contiguous area of land that is designated by a county assessor as a parcel for assessment purposes. (Added to NRS by 1989, 1827)
1. It is the intent of the Legislature to: (a) Constitute agricultural and open-space real property as a separate class for taxation purposes; and (b) Provide a separate plan for: (1) Appraisal and valuation of such property for assessment purposes; and (2) Partial deferred taxation of such property with tax recapture as provided in NRS […]
