Chapter361A Taxes on Agricultural Real Property and Open Space  

NAC 361A.010. Definitions.
NAC 361A.015. “Animal unit” defined.
NAC 361A.020. “Animal unit month” defined.
NAC 361A.025. “Assessing authority” defined.
NAC 361A.030. “Business venture for profit” defined.
NAC 361A.035. “Commission” defined.
NAC 361A.040. “Converted to a higher use” defined.
NAC 361A.045. “Crop” defined.
NAC 361A.050. “Department” defined.
NAC 361A.055. “Livestock” defined.
NAC 361A.060. “Operator” defined.
NAC 361A.065. “Poultry” defined.
Conversion to Higher Use
NAC 361A.310. Definitions.
NAC 361A.320. “Converted to a higher use” defined.
NAC 361A.330. “Golf course” defined.
NAC 361A.340. “Golf course land” defined.
NAC 361A.350. “Golfing improvements” defined.
NAC 361A.360. “Marshall and Swift” defined.
NAC 361A.370. “Related improvements” defined.
NAC 361A.380. Applicability.
NAC 361A.390. Golf course land: Determination of taxable value for open-space use.
NAC 361A.400. Golfing improvements: Determination of taxable value for open-space use.
NAC 361A.410. Golfing improvements: Determination of replacement cost.
NAC 361A.420. Golfing improvements: Calculation of factor for obsolescence.
NAC 361A.430. Determination of taxable value of real property used as golf course and related improvements and personal property.
NAC 361A.440. Calculation of deferred tax due when property is converted to higher use.