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Nevada Administrative Code (Last Updated: January 6, 2015) |
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Chapter361A Taxes on Agricultural Real Property and Open Space |
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AGRICULTURAL PROPERTY |
| Assessment |
| NAC 361A.110. Application: Date; form. |
| NAC 361A.120. Application: Contents. |
| NAC 361A.130. Application: Additional documentation. |
| NAC 361A.140. Application for property containing less than 20 acres: Forwarding to Department for review. |
| NAC 361A.150. Determination of whether activities qualify as agricultural pursuits. |
| NAC 361A.160. Determination of whether operator is engaged in business venture for profit. |
| NAC 361A.170. Categorization and valuation of land devoted to agriculture. |
| NAC 361A.180. Annual study of value of lands designated for agricultural use. |
| Conversion to Higher Use |
| NAC 361A.210. “Physical alteration” interpreted. |
| NAC 361A.220. Determination of whether final map or parcel map creates parcels not intended for agricultural use. |
| NAC 361A.230. Conversion of property by county assessor. |
| NAC 361A.240. Calculation of deferred tax when property is converted. |