NAC361A.120. Application: Contents.

     1. An application for agricultural use assessment filed pursuant to NRS 361A.110 must contain:

     (a) The names, addresses and telephone numbers of the owner or his representative and, if applicable, the lessee;

     (b) A description of the uses to which the land is put, including residential use and other higher uses if applicable;

     (c) A description of the type of agricultural operation;

     (d) The size of the land devoted to agricultural use;

     (e) A description of any noncontiguous parcels which may qualify for agricultural use;

     (f) The number of years which the land has been devoted exclusively to agricultural use;

     (g) The gross income received from agricultural pursuits during the immediately preceding calendar year; and

     (h) Expenses and net income attributable to the agricultural pursuit.

     2. As used in this section, “noncontiguous parcels” means parcels of land with no common boundary and completely detached from one another, including, without limitation, two portions of land connected only by a point, such as when the northeast corner of a parcel connects at the point of the southwest corner of another parcel.

     (Added to NAC by Tax Comm’n by R030-03, eff. 12-4-2003)