NAC361.610475. Determination of change in actual use.

     1. Any determination by a county assessor or the Department, as applicable, that there is any change in the actual use of the subject property must be based on a finding that, upon the commencement of the immediately preceding fiscal year:

     (a) The property was vacant land and, as the result of new construction on the property sufficient to allow for an identification of the use of the property, the primary use of the property upon the commencement of the current fiscal year is agricultural use, commercial use, industrial use, institutional use, mining use, multifamily residential use, open-space use, recreational use or single-family residential use;

     (b) The primary use of the property as vacant land, agricultural use, commercial use, industrial use, institutional use, mining use, multifamily residential use, open-space use, recreational use or single-family residential use is different from the primary use of the property as vacant land, agricultural use, commercial use, industrial use, institutional use, mining use, multifamily residential use, open-space use, recreational use or single-family residential use upon the commencement of the current fiscal year; or

     (c) The property was assessed and taxed as part of a qualified subdivision but is no longer part of that qualified subdivision upon the commencement of the current fiscal year. The amount of any partial abatement that applies to the property must be calculated as if the property had not been assessed and taxed as part of a qualified subdivision during the immediately preceding or any other prior fiscal year. As used in this paragraph, “qualified subdivision” has the meaning ascribed to it in NAC 361.117.

     2. If any improvements from which the actual use of the subject property was determined for the purposes of subparagraph (2) of paragraph (a) of subsection 1 of NRS 361.227 are destroyed or otherwise removed from the property, the county assessor or the Department, as applicable, shall consider whether the actual use of the property, as determined from the destroyed or removed improvements, still exists for the current fiscal year.

     3. If the subject property has more than one use, the county assessor may determine a single use for each individual portion of the property that is being used for only one use for the purpose of determining whether there is any change in the actual use of that portion of the property.

     (Added to NAC by Tax Comm’n by R109-08, eff. 12-17-2008)