reglab/housing_qa huggingface dataset:
NV Rev Stat § 361A.060 (2021)
2021 Nevada Revised Statutes|Chapter 361A - Taxes on Agricultural Real Property and Open Space|NRS 361A.060 - "Owner" defined.

Owner means any person having a legal or equitable freehold estate in agricultural or open-space real property, including a contract vendee of a land sales contract respecting the property, but excluding a lessee or tenant of the property.  (Added to NRS by 1975, 1756; A 1987, 674)
NV Rev Stat § 361A.065 (2021)
2021 Nevada Revised Statutes|Chapter 361A - Taxes on Agricultural Real Property and Open Space|NRS 361A.065 - "Parcel" defined.

Parcel means a contiguous area of land that is designated by a county assessor as a parcel for assessment purposes.  (Added to NRS by 1989, 1827)
NV Rev Stat § 361A.090 (2021)
2021 Nevada Revised Statutes|Chapter 361A - Taxes on Agricultural Real Property and Open Space|NRS 361A.090 - Legislative declaration.

  1. It is the intent of the Legislature to:  (a) Constitute agricultural and open-space real property as a separate class for taxation purposes; and  (b) Provide a separate plan for:  (1) Appraisal and valuation of such property for assessment purposes; and  (2) Partial deferred taxation of such property with tax recapture as provided in NRS 361A.280 and 361A.283.  2. The Legislature hereby declares that it is in the best interest of the State to maintain, preserve, conserve and otherwise continue in existence adequate agricultural and open-space lands and the vegetation thereon to assure continued public health and the use and enjoyment of natural resources and scenic beauty for the economic and social well-being of the State and its citizens.  3. The Legislature hereby further finds and declares that the use of real property and improvements on that real property as a golf course achieves the purpose of conserving and enhancing the natural and scenic resources of this State and promotes the conservation of open space.  (Added to NRS by 1975, 1756; A 1991, 2101; 2005, 2664)
NV Rev Stat § 361A.100 (2021)
2021 Nevada Revised Statutes|Chapter 361A - Taxes on Agricultural Real Property and Open Space|NRS 361A.100 - Application by owner.

Any owner of real property may apply to the county assessor for agricultural use assessment and the payment of taxes on such property as provided in this chapter.  (Added to NRS by 1975, 1757)
NV Rev Stat § 361A.110 (2021)
2021 Nevada Revised Statutes|Chapter 361A - Taxes on Agricultural Real Property and Open Space|NRS 361A.110 - Filing, contents and execution of application.

  1. Any application for agricultural use assessment must be filed on or before June 1 of any year:  (a) With the county assessor of each county in which the property is located, if the property contains 20 acres or more.  (b) With the Department, if the property contains less than 20 acres.  2. Except as otherwise provided in this subsection, a new application to continue that assessment is required on or before June 1 following any change in ownership or conversion to a higher use of any portion of the property. If the property is divided, an owner who retains a portion qualifying as agricultural real property is not required to file a new application to continue agricultural use assessment on the portion retained unless any part of that portion is converted to a higher use.  3. The application must be made on forms prepared by the Department and supplied by the county assessor and must include such information as may be required to determine the entitlement of the applicant to agricultural use assessment. Each application must contain an affidavit or affirmation by the applicant that the statements contained therein are true. The application must prominently contain the printed statement "This property may be subject to liens for undetermined amounts."  4. The application may be signed by:  (a) The owner of the agricultural real property, including tenants in common or joint tenants.  (b) Any person, of lawful age, authorized by an executed power of attorney to sign an application on behalf of any person described in paragraph (a).  (c) The guardian or conservator of an owner or the executor or administrator of an owner’s estate.  5. The county assessor shall not approve an application unless the application is signed by each owner of record or his or her representative as specified in subsection 4. Additional information may be required of the applicant if necessary to evaluate his or her application.  (Added to NRS by 1975, 1757; A 1979, 276; 1987, 674; 1993, 177)
NV Rev Stat § 361A.120 (2021)
2021 Nevada Revised Statutes|Chapter 361A - Taxes on Agricultural Real Property and Open Space|NRS 361A.120 - Independent determination of use; regulations; notice of determination; recording of approved applications.

  1. Upon receipt of an application, the county assessor or the Department shall make an independent determination of the use of the owner’s real property. The assessor or the Department shall consider the use of the property by its owner or occupant together with any other agricultural real property that is a part of one agricultural unit being operated by the owner or occupant. The assessor or the Department shall consider the use of agricultural real property which is not contiguous to the owner’s real property only if that property has been in agricultural use for at least 2 months during the 2 years preceding the receipt of the application.  2. The assessor or the Department may inspect the property and request such evidence of use and sources of income as is necessary to make an accurate determination of use. The assessor or the Department may deny the application when the owner or occupant refuses to permit the inspection or furnish the evidence.  3. The Department shall provide by regulation for a more detailed definition of agricultural use, consistent with the general definition given in NRS 361A.030, for use by county assessors or the Department in determining entitlement to agricultural use assessment.  4. The county assessor or the Department shall send to the applicant a written notice of the determination within 10 days after determining the applicant’s entitlement to agricultural use assessment. If an applicant seeking agricultural use assessment on property located in more than one county is refused such assessment in any one county, the applicant may withdraw his or her application for such assessment in all other counties.  5. The county assessor or the Department shall record the application with the county recorder within 10 days after its approval.  (Added to NRS by 1975, 1757; A 1987, 675; 1989, 1827; 1993, 178)
NV Rev Stat § 361A.130 (2021)
2021 Nevada Revised Statutes|Chapter 361A - Taxes on Agricultural Real Property and Open Space|NRS 361A.130 - Determination of value for agricultural use; notification of assessment.

  1. If the property is found to be agricultural real property, the county assessor shall determine its value for agricultural use and assess it for taxes to be collected in the ensuing fiscal year at 35 percent of that value.  2. The agricultural use assessment must be maintained in the records of the assessor and must be made available to any person upon request. The property owner must be notified of the agricultural use assessment in the manner provided for notification of taxable value assessments. The notice must contain the following statement: Deferred taxes will become due on this parcel if it is converted to a higher use.  (Added to NRS by 1975, 1758; A 1977, 679; 1981, 807; 1987, 675; 1993, 178)
NV Rev Stat § 361A.140 (2021)
2021 Nevada Revised Statutes|Chapter 361A - Taxes on Agricultural Real Property and Open Space|NRS 361A.140 - Classification of agricultural property; valuations for each classification.

  1. On or before the first Monday in October of each year, the Nevada Tax Commission shall:  (a) Define the classifications of agricultural real property.  (b) Except as otherwise provided in paragraph (c), determine the valuations for each classification on the basis provided in NRS 361.325.  (c) Provide for the determination of the value of the land covered by a residence or necessary to support the residence in the same manner as other real property pursuant to NRS 361.227.  (d) Prepare a bulletin listing all classifications and values thereof for the following assessment year.  2. The county assessors shall classify agricultural real property utilizing the definitions and applying the appropriate values published in the Tax Commission’s bulletin.  (Added to NRS by 1975, 1758; A 1983, 1617; 1989, 1828)
NV Rev Stat § 361A.150 (2021)
2021 Nevada Revised Statutes|Chapter 361A - Taxes on Agricultural Real Property and Open Space|NRS 361A.150 - Disqualification of property.

  1. The county assessor shall enter on the assessment roll the valuation based on agricultural use until the property becomes disqualified for agricultural use assessment by:  (a) Notification by the applicant to the assessor to remove the agricultural use assessment pursuant to NRS 361A.270;  (b) Sale or transfer to an owner making it exempt from ad valorem property taxation;  (c) Removal of the agricultural use assessment by the assessor upon discovery that the property is no longer in agricultural use; or  (d) Failure to file an application as provided in NRS 361A.110.  2. Except as otherwise provided in paragraph (b) of subsection 1, the sale or transfer to a new owner or transfer by reason of death of a former owner does not operate to disqualify agricultural real property from agricultural use assessment so long as the property continues to be used exclusively for agricultural use, if the new owner applies for agricultural use assessment in the manner provided in NRS 361A.110.  3. Within 30 days after agricultural real property becomes disqualified under subsection 1, the county assessor shall send a written notice of disqualification by certified mail with return receipt requested to each owner of record. The notice must contain the nonagricultural assessed value for the ensuing fiscal year.  (Added to NRS by 1975, 1758; A 1977, 680; 1987, 676; 1991, 2101; 1993, 179)
NV Rev Stat § 361A.160 (2021)
2021 Nevada Revised Statutes|Chapter 361A - Taxes on Agricultural Real Property and Open Space|NRS 361A.160 - Appeal of determination.

The determination of use and agricultural use assessment in each year are final unless appealed in the manner provided in chapter 361 of NRS for complaints of overvaluation, excessive valuation or undervaluation.  (Added to NRS by 1975, 1759; A 1977, 680; 1981, 808; 1987, 677; 1993, 179)
NV Rev Stat § 361A.170 (2021)
2021 Nevada Revised Statutes|Chapter 361A - Taxes on Agricultural Real Property and Open Space|NRS 361A.170 - Designations or classifications of property for open-space use; procedures and criteria.

  1. Property used as a golf course is hereby designated and classified as open-space real property and must be assessed as an open-space use.  2. Land regarding which the owner has granted and has outstanding a lease of surface water rights appurtenant to the property to a political subdivision of this State for a municipal use, if the land was agricultural real property at the time the lease was granted, is hereby designated and classified as open-space real property and must be assessed as an open-space use.  3. In addition to the designation and classification of property as open-space real property pursuant to subsections 1 and 2, the governing body of each city or county shall, from time to time, specify by resolution additional designations or classifications under its master plan that are designed to promote the conservation of open space, the maintenance of natural features for control of floods and the protection of other natural and scenic resources from unreasonable impairment.  4. The board of county commissioners shall, from time to time, adopt by ordinance procedures and criteria which must be used in considering an application for open-space use assessment based on a designation or classification adopted pursuant to subsection 3. The criteria may include requirements respecting public access to and the minimum size of the property.  (Added to NRS by 1975, 1757; A 1987, 432, 677; 2005, 2665; 2009, 1229)
NV Rev Stat § 361A.180 (2021)
2021 Nevada Revised Statutes|Chapter 361A - Taxes on Agricultural Real Property and Open Space|NRS 361A.180 - Application by owner.

Any owner of real property may apply to the county assessor for open-space use assessment based on a designation or classification adopted pursuant to subsection 3 of NRS 361A.170 and the payment of taxes on such property as provided in this chapter.  (Added to NRS by 1975, 1759; A 2005, 2665; 2009, 1230)
NV Rev Stat § 361A.190 (2021)
2021 Nevada Revised Statutes|Chapter 361A - Taxes on Agricultural Real Property and Open Space|NRS 361A.190 - Filing, contents and execution of application.

  1. Any application for open-space use assessment must be filed on or before June 1 of any year with the county assessor of each county in which the property is located. A new application to continue that assessment is required on or before June 1 following any change in ownership or from approved open-space use of any portion of the property. If the property is divided, an owner who retains a portion of the property must file a new application in order to continue open-space use assessment on the portion retained.  2. The application must be made on forms prepared by the Department and supplied by the county assessor and must include a description of the property, its current use and such other information as may be required to determine the entitlement of the applicant to open-space use assessment. Each application must contain an affidavit or affirmation by the applicant that the statements contained therein are true.  3. The application may be signed by:  (a) The owner of the open-space real property, including tenants in common or joint tenants.  (b) Any person, of lawful age, authorized by a duly executed power of attorney to sign an application on behalf of any person described in paragraph (a).  (c) The guardian or conservator of an owner or the executor or administrator of an owner’s estate.  4. The county assessor shall not accept an application unless the application is signed by each owner of record or his or her representative as specified in subsection 3. The assessor may require such additional information of the applicant as is necessary to evaluate his or her application.  (Added to NRS by 1975, 1759; A 1979, 277; 1993, 179)
NV Rev Stat § 361A.200 (2021)
2021 Nevada Revised Statutes|Chapter 361A - Taxes on Agricultural Real Property and Open Space|NRS 361A.200 - Action on application by governing bodies of county and city: Procedure.

  1. The county assessor shall refer each application for open-space use assessment to the board of county commissioners, and if any part of the property is located within an incorporated city to the governing body of the city, within 10 days after its filing.  2. The governing body of the city shall consider the application in a public hearing. The governing body shall use the applicable procedures and criteria adopted pursuant to NRS 361A.170 and recommend its approval or denial to the board of county commissioners no later than 90 days after receipt of the application.  3. The board of county commissioners shall consider the application in a public hearing. The board shall use the applicable procedures and criteria adopted pursuant to NRS 361A.170 and weigh the benefits to the general welfare of preserving the current use of the property against the potential loss in revenue which may result from approving the application. The board may set such conditions as it reasonably may require upon its approval of the application.  4. At least 10 days’ notice of the time and place of any public hearing held pursuant to this section shall be published in a newspaper of general circulation in the county.  5. The board may approve the application with respect to only part of the property, but if any part of the application is denied, the applicant may withdraw the entire application.  6. The board shall approve or deny an application no later than March 31 of each year. An application on which action by the board is not completed by March 31 is approved.  (Added to NRS by 1975, 1759)
NV Rev Stat § 361A.210 (2021)
2021 Nevada Revised Statutes|Chapter 361A - Taxes on Agricultural Real Property and Open Space|NRS 361A.210 - Orders of approval or denial by board of county commissioners.

  1. Within 10 days after the board approves an application for open-space use assessment, it shall:  (a) Send copies of the order of approval to the county assessor and the applicant.  (b) Record the order of approval with the county recorder.  2. When the board denies an application, it shall, within 10 days after denial, send an order of denial to the applicant listing its reasons for denial.  (Added to NRS by 1975, 1760)
NV Rev Stat § 361A.220 (2021)
2021 Nevada Revised Statutes|Chapter 361A - Taxes on Agricultural Real Property and Open Space|NRS 361A.220 - Determination of value for open-space use; notification of assessment.

  1. If property is to be assessed as open-space real property, the county assessor shall determine its value for open-space use and assess it for taxes to be collected in the ensuing fiscal year at 35 percent of that value.  2. The open-space use assessment must be maintained in the records of the assessor and must be made available to any person upon request. The property owner must be notified of the open-space use assessment in the manner provided for notification of taxable value assessments. The notice must contain the statement: Deferred taxes will become due on any portion of this parcel which is converted to a higher use.  (Added to NRS by 1975, 1760; A 1977, 680; 1981, 808; 1987, 677; 1993, 180; 2005, 2665)
NV Rev Stat § 361A.225 (2021)
2021 Nevada Revised Statutes|Chapter 361A - Taxes on Agricultural Real Property and Open Space|NRS 361A.225 - Determination of value for open-space use of real property used as golf course.

  1. For the purposes of NRS 361A.220, the value for open-space use of real property used as a golf course in a fiscal year is equal to the sum of:  (a) The value of the land; and  (b) The value of the improvements made to the real property before that fiscal year as adjusted for obsolescence,  determined in accordance with the manual established pursuant to subsection 2.  2. The Nevada Tax Commission shall establish a manual for determining the value for open-space use of real property used as a golf course. The manual must:  (a) Require the use of such standards and modifiers, as published or furnished by the Marshall and Swift Publication Company, as the Nevada Tax Commission determines to be applicable.  (b) For the purpose of determining the value of the land, define various classifications of golf courses and provide for the valuation of each such classification in a manner that is consistent with the provisions of NRS 361.227, except that the value of the land must not be determined to exceed the product of $2,860 per acre multiplied by 1 plus the percentage change in the Consumer Price Index (All Items) for July 1 of the current year as compared to July 1, 2004.  (c) For the purpose of determining the value of the improvements made to the real property, require the use of such factors as the Nevada Tax Commission determines to be appropriate. Those factors must include, for the purpose of determining obsolescence, a factor for golf courses that are not used on a consistently frequent basis each month of the year, which is based upon the actual number of rounds of golf played on the golf course in relation to the number of rounds that could have been played under optimum conditions.  (Added to NRS by 2005, 2663)
NV Rev Stat § 361A.230 (2021)
2021 Nevada Revised Statutes|Chapter 361A - Taxes on Agricultural Real Property and Open Space|NRS 361A.230 - Disqualification of property.

  1. The county assessor shall enter on the assessment roll the valuation based on open-space use until the property becomes disqualified for open-space use assessment by:  (a) Sale or transfer to an owner making it exempt from ad valorem property taxation;  (b) Removal of the open-space use assessment by the assessor, with the concurrence of the board, upon discovery that the property is no longer in the open-space use;  (c) If the open-space use assessment is based on the designation and classification of the property pursuant to subsection 1 of NRS 361A.170, the cessation of the use of the property for golfing or golfing practice, except for:  (1) A seasonal closure of the property to such use;  (2) A temporary closure of the property for maintenance or repairs; or  (3) A temporary closure of the property, upon notification of the county assessor, for not more than 12 months for any other purpose that is incidental to such use or necessary for the continuation of such use; or  (d) If the open-space use assessment is based on a designation or classification adopted pursuant to subsection 3 of NRS 361A.170:  (1) Notification by the applicant to the assessor to remove the open-space use assessment; or  (2) Failure to file a new application as provided in NRS 361A.190.  2. Except as otherwise provided in paragraph (a) of subsection 1, the sale or transfer to a new owner or transfer by reason of death of a former owner does not operate to disqualify open-space real property from open-space use assessment so long as the property continues to be used exclusively for an open-space use. If the open-space use assessment is based on a designation or classification adopted pursuant to subsection 3 of NRS 361A.170, the new owner must apply for open-space use assessment in the manner provided in NRS 361A.190.  3. Whenever open-space real property becomes disqualified under subsection 1, the county assessor shall send a written notice of disqualification by certified mail with return receipt requested to each owner of record. The notice must contain the assessed value for the ensuing fiscal year.  (Added to NRS by 1975, 1760; A 1977, 681; 1987, 678; 1993, 180; 2005, 2665; 2009, 1230)
NV Rev Stat § 361A.240 (2021)
2021 Nevada Revised Statutes|Chapter 361A - Taxes on Agricultural Real Property and Open Space|NRS 361A.240 - Appeal from determination; equalization of assessment.

  1. The determination of use and the open-space use assessment in each year are final unless appealed.  2. If the application for an open-space use assessment is based on a designation or classification adopted pursuant to subsection 3 of NRS 361A.170, the applicant for the open-space assessment is entitled to:  (a) Appeal the determination made by the board of county commissioners to the district court in the county where the property is located, or if located in more than one county, in the county in which the major portion of the property is located, as provided in NRS 278.0235.  (b) Equalization of the open-space use assessment in the manner provided in chapter 361 of NRS for complaints of overvaluation, excessive valuation or undervaluation.  (Added to NRS by 1975, 1761; A 1977, 681; 1981, 808; 1987, 678; 2005, 2666; 2009, 1231)