NAC361A.220. Determination of whether final map or parcel map creates parcels not intended for agricultural use.

If a final map or parcel map has been recorded, the county assessor must determine whether the map creates one or more parcels not intended for agricultural use. In making such a determination, the county assessor must consider:

     1. The size of the parcel or parcels being created;

     2. The capacity of the property, including, without limitation, suitability, terrain, availability of water, soil capabilities, type of vegetation grown, growing season, animal unit months and animal units;

     3. The viability of the property, including, without limitation, cost and availability of water, soil capacities, market proximity, fencing and suitability of the property for other uses; and

     4. Any other factors or criteria that the assessing authority deems appropriate under the circumstances.

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