1. Property used as a golf course is hereby designated and classified as open-space real property and must be assessed as an open-space use. 2. Land regarding which the owner has granted and has outstanding a lease of surface water rights appurtenant to the property to a political subdivision of this State for a municipal […]
Any owner of real property may apply to the county assessor for open-space use assessment based on a designation or classification adopted pursuant to subsection 3 of NRS 361A.170 and the payment of taxes on such property as provided in this chapter. (Added to NRS by 1975, 1759; A 2005, 2665; 2009, 1230)
1. Any application for open-space use assessment must be filed on or before June 1 of any year with the county assessor of each county in which the property is located. A new application to continue that assessment is required on or before June 1 following any change in ownership or from approved open-space use […]
1. The county assessor shall refer each application for open-space use assessment to the board of county commissioners, and if any part of the property is located within an incorporated city to the governing body of the city, within 10 days after its filing. 2. The governing body of the city shall consider the application […]
1. Within 10 days after the board approves an application for open-space use assessment, it shall: (a) Send copies of the order of approval to the county assessor and the applicant. (b) Record the order of approval with the county recorder. 2. When the board denies an application, it shall, within 10 days after denial, […]
1. If property is to be assessed as open-space real property, the county assessor shall determine its value for open-space use and assess it for taxes to be collected in the ensuing fiscal year at 35 percent of that value. 2. The open-space use assessment must be maintained in the records of the assessor and […]
1. For the purposes of NRS 361A.220, the value for open-space use of real property used as a golf course in a fiscal year is equal to the sum of: (a) The value of the land; and (b) The value of the improvements made to the real property before that fiscal year as adjusted for […]
1. The county assessor shall enter on the assessment roll the valuation based on open-space use until the property becomes disqualified for open-space use assessment by: (a) Sale or transfer to an owner making it exempt from ad valorem property taxation; (b) Removal of the open-space use assessment by the assessor, with the concurrence of […]
1. The determination of use and the open-space use assessment in each year are final unless appealed. 2. If the application for an open-space use assessment is based on a designation or classification adopted pursuant to subsection 3 of NRS 361A.170, the applicant for the open-space assessment is entitled to: (a) Appeal the determination made […]
1. Any person claiming that any open-space real property is no longer in the approved open-space use may file a complaint and proof of the claim with the board of county commissioners of the county or counties in which the property is located. The complaint and proof must show the name of each owner of […]
