Nevada Administrative Code (Last Updated: January 6, 2015) |
Chapter361A Taxes on Agricultural Real Property and Open Space |
AGRICULTURAL PROPERTY |
Conversion to Higher Use |
NAC361A.210. “Physical alteration” interpreted.
Latest version.
- The Commission will interpret the term “physical alteration,” as used in NRS 361A.031, to mean the application of man-made changes, including, without limitation, changes in the contour of the land, removal of native plant life, diversion of water channels and building site improvements intended to enable the land to be used for purposes other than agricultural uses.
(Added to NAC by Tax Comm’n by R030-03, eff. 12-4-2003)