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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 |
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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. |