PocketLaw | Nevada Revised Statutes | Taxes on Agricultural Real

Independent determination of use; regulations; notice of determination; recording of approved applications.

Section
361A.130

Designations or classifications of property for open-space use; procedures and criteria.

Section
361A.180

Application by owner.

Section
361A.190

Filing, contents and execution of application.

Section
361A.200

Action on application by governing bodies of county and city: Procedure.

Section
361A.210

Orders of approval or denial by board of county commissioners.

Section
361A.220

Determination of value for open-space use; notification of assessment.

Section
361A.225

Determination of value for open-space use of real property used as golf course.

Section
361A.230

Disqualification of property.

Section
361A.240

Appeal from determination; equalization of assessment.

Section
361A.250

Redetermination of use: Complaint; hearing; order; judicial review.

Section
361A.265

Prepayment of deferred taxes; estimate of taxes due; appeal by owner; conversion to higher use after secured tax roll has been closed.

Section
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.

Section
361A.271

Assessor to give owner notice of determination; contents of notice.

Section
361A.273

Appeal from determination or valuations.

Section
361A.277

Determination of taxable value when property converted to higher use.

Section
361A.280

Payment of deferred tax when property converted to higher use.

Section
361A.283

Period for assessment of deferred tax; penalty for failure of owner to provide assessor with required notice.

Section
361A.286

Lien for deferred tax and penalty.

Section
361A.290

Taxes on Agricultural Real Property and Open Space

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Definitions.

"Agricultural real property" defined.

"Agricultural use" defined.

"Converted to a higher use" defined.

"Higher use" defined.

"Open-space real property" defined.

"Open-space use" defined.

"Owner" defined.

"Parcel" defined.

Legislative declaration.

"Golf course" defined.

Application by owner.

Filing, contents and execution of application.

Independent determination of use; regulations; notice of determination; recording of approved applications.

Determination of value for agricultural use; notification of assessment.

Classification of agricultural property; valuations for each classification.

Disqualification of property.

Appeal of determination.

Designations or classifications of property for open-space use; procedures and criteria.

Application by owner.

Filing, contents and execution of application.

Action on application by governing bodies of county and city: Procedure.

Orders of approval or denial by board of county commissioners.

Determination of value for open-space use; notification of assessment.

Determination of value for open-space use of real property used as golf course.

Disqualification of property.

Appeal from determination; equalization of assessment.

Redetermination of use: Complaint; hearing; order; judicial review.

Prepayment of deferred taxes; estimate of taxes due; appeal by owner; conversion to higher use after secured tax roll has been closed.

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.

Assessor to give owner notice of determination; contents of notice.

Appeal from determination or valuations.

Determination of taxable value when property converted to higher use.

Payment of deferred tax when property converted to higher use.

Period for assessment of deferred tax; penalty for failure of owner to provide assessor with required notice.

Lien for deferred tax and penalty.

Seller to notify buyer of lien for deferred taxes; personal liability for deferred taxes.