NAC361A.150. Determination of whether activities qualify as agricultural pursuits.

     1. The assessing authority must determine from field inspection and other available information whether the activities conducted on the property qualify as agricultural pursuits.

     2. In addition to the agricultural pursuits described in NRS 361A.030, including, raising crops, livestock, poultry, fur-bearing animals and bees, and dairying, the following activities qualify as an agricultural pursuit provided that the pursuit conducted is in accordance with generally accepted agricultural practices:

     (a) Aquatic agriculture, including, without limitation, hydroponic gardens;

     (b) Intensively produced fruits and vegetables, including, without limitation, fruits and vegetables produced in greenhouses; and

     (c) Experimental crop production.

     3. Notwithstanding any specific statutory provision to the contrary, the following types of activities which may appear to be agricultural in nature do not by themselves qualify as an agricultural pursuit, including, without limitation:

     (a) Grazing on land by any animal kept as a hobby;

     (b) Harvesting shrubs or seeds that grow wild on the land; and

     (c) Hunting or harvesting game animals or birds.

Ê Such an activity may qualify as an agricultural pursuit if the activity is accompanied by other agricultural activities which would generate an expectation of profit consistent with the land.

     4. In determining whether an activity qualifies as an agricultural pursuit, the assessing authority shall consider whether the activity occurs after the agricultural product has been raised and harvested or whether the activity is a process or step necessary and incident to the preparation and storage of products raised on the property. Processing activities, including, without limitation, pasteurizing and bottling milk, cheese making, honey or candy manufacturing, and slaughtering, dressing and packing meat, do not qualify for the agricultural use assessment.

     5. As used in this section:

     (a) “Aquatic agriculture” means the propagation, cultivation and harvesting of plants or animals indigenous to water in a controlled or selected aquatic environment for the commercial production of food.

     (b) “Fur-bearing animals” means fur-bearing mammals, including, without limitation, mink, ermine, otter, chinchilla and fox.

     (c) “Greenhouse” means a fully or partially enclosed structure that is used for the propagation, cultivation or protection of food or fiber. The term includes weather shelters and hot or cold frames.

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