reglab/housing_qa huggingface dataset:
NV Rev Stat § 361A.250 (2021)
2021 Nevada Revised Statutes|Chapter 361A - Taxes on Agricultural Real Property and Open Space|NRS 361A.250 - Redetermination of use: Complaint; hearing; order; judicial review.

  1. Any person claiming that any open-space real property is no longer in the approved open-space use may file a complaint and proof of the claim with the board of county commissioners of the county or counties in which the property is located. The complaint and proof must show the name of each owner of record of the property, its location, description and the use in which it is claimed to be.  2. The board shall hear the complaint after 10 days’ notice of the time to the complainant and each owner of the property.  3. The board shall examine the proof and all data and evidence submitted by the complainant, together with any evidence submitted by the county assessor or any other person. The board shall notify the complainant, each owner of the property and the county assessor of its determination within 10 days after the hearing. It shall direct the county assessor to appraise, value and tax the property for the ensuing fiscal year in a manner consistent with its determination and the provisions of this chapter and, in appropriate cases, order the tax receiver to collect any amounts due under NRS 361A.280 and 361A.283.  4. The determination of the board may be appealed to the district court by the complainant or the owner of the property as provided in NRS 361A.240.  (Added to NRS by 1975, 1761; A 1991, 2102; 1993, 181)
NV Rev Stat § 361A.265 (2021)
2021 Nevada Revised Statutes|Chapter 361A - Taxes on Agricultural Real Property and Open Space|NRS 361A.265 - Prepayment of deferred taxes; estimate of taxes due; appeal by owner; conversion to higher use after secured tax roll has been closed.

  1. An owner of property which has received an agricultural or open-space use assessment:  (a) Must pay the full amount of deferred taxes calculated pursuant to NRS 361A.280 for any property for which a final map will be recorded pursuant to NRS 278.460 before the date on which the map is recorded, if the existence or recording of the map will result in the conversion of any portion of the property to a higher use.  (b) In all other cases may, before the conversion of any portion of the property to a higher use, pay the amount of deferred taxes which would be due upon the conversion of that property pursuant to NRS 361A.280.  2. An owner who desires to pay the deferred taxes must request, in writing, the county assessor to estimate the amount of the deferred taxes which would be due at the time of conversion. After receiving such a request, the county assessor shall estimate the amount of the deferred taxes due for the next property tax statement and report the amount to the owner.  3. An owner who voluntarily pays the deferred taxes may appeal the valuations and calculations upon which the deferred taxes were based in the manner provided in NRS 361A.273.  4. If a parcel that has been created after the secured tax roll has been closed is converted to a higher use, the assessor must change the roll to reflect the changes in the parcel or parcels and assess the new parcel or parcels at taxable value for the following fiscal year. The deferred tax must be assessed pursuant to NRS 361A.280.  (Added to NRS by 1987, 672; A 1989, 1829; 1991, 2103; 1993, 181; 1997, 1583; 2009, 1231)
NV Rev Stat § 361A.270 (2021)
2021 Nevada Revised Statutes|Chapter 361A - Taxes on Agricultural Real Property and Open Space|NRS 361A.270 - Owner to notify assessor of cessation of agricultural or open-space use or conversion to higher use; survey of portion of parcel converted to higher use.

  1. Within 30 days after a parcel or any portion of a parcel of real property which has received agricultural or open-space use assessment ceases to be used exclusively for agricultural use or the approved open-space use or is converted to a higher use, the owner shall notify the county assessor in writing of the date of cessation or change of that use.  2. In addition to the notice required by subsection 1, an owner of agriculturally assessed land who wishes to have a portion of a parcel converted to a higher use rather than the entire parcel must record and transmit to the county assessor a survey of the portion of the parcel to be converted. The survey must be transmitted to the county assessor at the same time as the notice required by subsection 1. The recordation of a survey pursuant to this subsection does not create a new parcel.  3. The county assessor shall keep a description of any portion of a parcel that is separately converted to a higher use and a record of the taxes paid on that portion of the parcel with the records for the parcel until the remainder of the parcel is converted to a higher use or the parcel becomes inactive.  (Added to NRS by 1975, 1762; A 1979, 277; 1987, 678; 1989, 1829; 1991, 2103)
NV Rev Stat § 361A.271 (2021)
2021 Nevada Revised Statutes|Chapter 361A - Taxes on Agricultural Real Property and Open Space|NRS 361A.271 - Assessor to give owner notice of determination; contents of notice.

Within 30 days after determining that property has been converted to a higher use, the county assessor shall send a written notice of that determination by certified mail, return receipt requested, to each owner of record. The notice must contain the taxable and assessed values for the next tax roll and all prior years for which a deferred tax or penalty is owed pursuant to NRS 361A.280 or 361A.283.  (Added to NRS by 1987, 671; A 1991, 2103)
NV Rev Stat § 361A.273 (2021)
2021 Nevada Revised Statutes|Chapter 361A - Taxes on Agricultural Real Property and Open Space|NRS 361A.273 - Appeal from determination or valuations.

  1. An owner of property who receives a notice of conversion which is postmarked on or after July 1 and before December 16 may appeal in the manner provided in NRS 361.355:  (a) The determination that the property has been converted to a higher use; and  (b) The valuations for the years described in the notice,  to the board of equalization of the county in which the property is located.  2. An owner who receives a notice of conversion which is postmarked on or after December 16 and before July 1 may appeal, not later than July 15 of the ensuing fiscal year:  (a) The determination that the property has been converted to a higher use; or  (b) The valuations for the years described on the notice,  directly to the State Board of Equalization.  (Added to NRS by 1987, 672; A 1993, 182)
NV Rev Stat § 361A.277 (2021)
2021 Nevada Revised Statutes|Chapter 361A - Taxes on Agricultural Real Property and Open Space|NRS 361A.277 - Determination of taxable value when property converted to higher use.

When any portion of agricultural or open-space land is converted to a higher use, the county assessor shall determine its taxable and, as appropriate, agricultural or open-space use values against which to compute the deferred tax for each fiscal year the property was under agricultural or open-space assessment during the current fiscal year and the preceding 6 fiscal years, or such other period as is required pursuant to NRS 361A.283. The taxable values for each year must be comparable for the corresponding years to the taxable values for property similar, including, without limitation, in size, zoning and location, to the portion of property actually converted to a higher use. When agricultural land is converted to a higher use, the agricultural use values for each of the years may be based on the agricultural use for the latest year. When open-space land that is used as a golf course is converted to a higher use, the taxable values for the property must be determined, for the purpose of computing the deferred tax, in accordance with the provisions of NRS 361.227 based upon the assessment of the land as a golf course.  (Added to NRS by 2009, 1228)
NV Rev Stat § 361A.280 (2021)
2021 Nevada Revised Statutes|Chapter 361A - Taxes on Agricultural Real Property and Open Space|NRS 361A.280 - Payment of deferred tax when property converted to higher use.

If the county assessor is notified or otherwise becomes aware that a parcel or any portion of a parcel of real property which has received agricultural or open-space use assessment has been converted to a higher use, the county assessor shall add to the tax extended against that portion of the property on the next property tax statement the deferred tax, which is the difference between the taxes that would have been paid or payable on the basis of the agricultural or open-space use valuation and the taxes which would have been paid or payable on the basis of the taxable value calculated pursuant to NRS 361A.277 for each year in which agricultural or open-space use assessment was in effect for the property during the fiscal year in which the property ceased to be used exclusively for agricultural use or approved open-space use and the preceding 6 fiscal years. The county assessor shall assess the property pursuant to NRS 361.227 for the next fiscal year following the date of conversion to a higher use.  (Added to NRS by 1975, 1762; A 1977, 681; 1979, 277; 1981, 809; 1987, 678; 1989, 1829; 1991, 2104; 2009, 1231)
NV Rev Stat § 361A.283 (2021)
2021 Nevada Revised Statutes|Chapter 361A - Taxes on Agricultural Real Property and Open Space|NRS 361A.283 - Period for assessment of deferred tax; penalty for failure of owner to provide assessor with required notice.

  1. If the county assessor determines that the deferred tax for any fiscal year or years was not assessed in the year it became due, he or she may assess it anytime within 5 fiscal years after the end of the fiscal year in which a parcel or portion of a parcel was converted to a higher use.  2. If the county assessor determines that a parcel was assessed for agricultural or open-space use rather than at full taxable value for any fiscal year in which it did not qualify for agricultural or open-space assessment, he or she may assess the deferred tax for that year anytime within 5 years after the end of that fiscal year.  3. A penalty equal to 20 percent of the total accumulated deferred tax described in subsections 1 and 2 must be added for each of the years in which the owner failed to provide the written notice required by NRS 361A.270. The county assessor may waive this penalty if he or she finds extenuating circumstances sufficient to justify the waiver.  (Added to NRS by 1991, 2100; A 1999, 2775; 2009, 1232)
NV Rev Stat § 361A.286 (2021)
2021 Nevada Revised Statutes|Chapter 361A - Taxes on Agricultural Real Property and Open Space|NRS 361A.286 - Lien for deferred tax and penalty.

  1. The deferred tax and penalty assessed pursuant to NRS 361A.280 and 361A.283 are a perpetual lien until paid as provided in NRS 361.450. If the property continues to be used exclusively for agricultural use or approved open-space use for 7 fiscal years after the date of attachment, the lien for that earliest year expires. The lien is for an undetermined amount until the property is converted and the amount is determined pursuant to NRS 361A.280. Any liens calculated and recorded before July 1, 1989, for property that had not been converted shall be deemed to have expired on that date.  2. If agricultural or open-space real property receiving agricultural or open-space use assessment is sold or transferred to an ownership making it exempt from taxation ad valorem, any such liens for deferred taxes must, unless the property is sold or transferred to the Nevada System of Higher Education, a school district or another local governmental entity, be paid in full before the transfer of ownership if the property is converted to another use.  3. The provisions of this section do not apply to any portion of agricultural or open-space real property if the deferred tax and any penalty have been paid pursuant to NRS 361A.265.  4. Each year, the county assessor must record a list of parcel numbers and owner’s names for all parcels on which a lien exists pursuant to subsection 1.  (Added to NRS by 1991, 2101; A 1993, 2513; 1999, 1232; 2005, 2666)
NV Rev Stat § 361A.290 (2021)
2021 Nevada Revised Statutes|Chapter 361A - Taxes on Agricultural Real Property and Open Space|NRS 361A.290 - Seller to notify buyer of lien for deferred taxes; personal liability for deferred taxes.

  1. If there are deferred taxes that have not been paid under the provisions of NRS 361A.265, 361A.280 or 361A.283 at the time real property is sold or transferred, the seller must notify the buyer in writing that there is a lien for deferred taxes on the property.  2. The owner of the property as of the date on which the deferred taxes become due pursuant to this chapter is liable for the deferred taxes.  (Added to NRS by 1981, 879; A 1989, 1831; 1991, 2105)
NV Rev Stat § 362.010 (2021)
2021 Nevada Revised Statutes|Chapter 362 - Taxes on Patented Mines and Proceeds of Minerals|NRS 362.010 - Definitions.

As used in this chapter, unless the context otherwise requires:  1. "Mine" means an excavation in the earth from which ores, coal or other mineral substances are extracted, or a subterranean natural deposit of minerals located and identified as such by the staking of a claim or other method recognized by law. The term includes a well drilled to extract minerals.  2. "Mineral" includes oil, gas and other hydrocarbons, but does not include sand, gravel or water, except hot water or steam in an operation extracting geothermal resources for profit.  3. "Patented mine or mining claim" means each separate, whole or fractional patented mining location, whether such whole or fractional mining location is covered by an independent patent or is included under a single patent with other mining locations.  [1:206:1915; 1919 RL p. 3009; NCL § 6592] — (NRS A 1975, 317; 1989, 33; 2013, 3120)
NV Rev Stat § 362.030 (2021)
2021 Nevada Revised Statutes|Chapter 362 - Taxes on Patented Mines and Proceeds of Minerals|NRS 362.030 - County assessor to assess surface of patented mines and mining claims; exceptions.

The county assessor shall assess the surface of each patented mine and mining claim in the county for which an affidavit was not filed pursuant to NRS 362.050, 362.070 and 362.090 and return the assessment as required by law.  [3:206:1915; 1919 RL p. 3009; NCL § 6594] — (NRS A 1989, 33)
NV Rev Stat § 362.040 (2021)
2021 Nevada Revised Statutes|Chapter 362 - Taxes on Patented Mines and Proceeds of Minerals|NRS 362.040 - Exclusion of assessment from roll.

Upon receipt of an affidavit from the county recorder pursuant to NRS 362.050 stating that at least $100 in development work has been actually performed upon the patented mine or mining claim during the federal mining assessment work period ending within the year before the fiscal year for which the assessment has been levied, the assessor shall exclude from the roll the assessment against the patented mine or mining claim named in the affidavit.  [4:206:1915; A 1933, 233; 1931 NCL § 6595] — (NRS A 1989, 33, 1831; 1991, 2105; 2003, 2772)
NV Rev Stat § 362.050 (2021)
2021 Nevada Revised Statutes|Chapter 362 - Taxes on Patented Mines and Proceeds of Minerals|NRS 362.050 - Affidavit of labor: Requirement for exemption of surface of patented mine or mining claim from taxation; form and contents.

  1. To obtain the exemption of the surface of a patented mine or mining claim from taxation ad valorem, pursuant to Section 5 of Article 10 of the Constitution of this state, the owner must record an affidavit with the office of the county recorder for the county in which the mine is located on or before December 30 covering work done during the 12 months next preceding 12 a.m. on September 1 of that year. The exemption then applies to the taxes for the fiscal year beginning on July 1 following the filing of the affidavit. Upon receipt of such an affidavit, the county recorder shall transmit a copy of the affidavit, without charge, to the county assessor.  2. The affidavit of labor must describe particularly the work performed, upon what portion of the mine or claim, and when and by whom done, and may be substantially in the following form: State of Nevada }  }ss. County of................................... }  ................................, being first duly sworn, deposes and says: That development work worth at least $100 was performed upon the ............................... patented mine or mining claim, situated in the ........................................ Mining District, County of ..........................................., State of Nevada, during the federal mining assessment work period ending within the year ....... . The work was done at the expense of .............................., the owner (or one of the owners) of the patented mine or mining claim, for the purpose of relieving it from the tax assessment. It was performed by ................................, at about ................ feet in a ................ direction from the monument of location, and was done between the ........ day of the month of ........ of the year ......., and the .......... day of the month of .......... of the year ......., and consisted of the following work: .......................................................................................................................................................  .......................................................................................................................................................   ...............................................................   (Signature) Subscribed and sworn to before me this ...... day of the month of ...... of the year ...... ...............................................................................   Notary Public (or other person  authorized to administer oaths)  [7:206:1915; A 1933, 233; 1931 NCL § 6598] — (NRS A 1975, 317; 1985, 1221, 1503; 1989, 33; 1991, 2105; 2001, 52; 2003, 2773)
NV Rev Stat § 362.060 (2021)
2021 Nevada Revised Statutes|Chapter 362 - Taxes on Patented Mines and Proceeds of Minerals|NRS 362.060 - Who may make affidavit.

The affidavit may be made by the owner or agent of the owner, or the person performing the labor, or by any person familiar with the facts, on behalf of the owner.  [8:206:1915; 1919 RL p. 3010; NCL § 6599]
NV Rev Stat § 362.070 (2021)
2021 Nevada Revised Statutes|Chapter 362 - Taxes on Patented Mines and Proceeds of Minerals|NRS 362.070 - Contiguous patented mines or mining claims: Performance of work on one mine.

The owner of two or more contiguous patented mines or mining claims may perform all the work required by Section 5 of Article 10 of the Constitution of this state upon one mine or claim only; but the aggregate amount of such work must be equal to $100 for each of the contiguous patented mines or claims.  [9:206:1915; 1919 RL p. 3010; NCL § 6600] — (NRS A 1989, 34)
NV Rev Stat § 362.090 (2021)
2021 Nevada Revised Statutes|Chapter 362 - Taxes on Patented Mines and Proceeds of Minerals|NRS 362.090 - One affidavit may be recorded for labor on several patented mines or mining claims.

A single affidavit may be recorded for the labor on several patented mines or mining claims belonging to the same person or held in common ownership, provided all are located in the same county.  [11:206:1915; 1919 RL p. 3011; NCL § 6602] — (NRS A 1989, 34, 1832)
NV Rev Stat § 362.095 (2021)
2021 Nevada Revised Statutes|Chapter 362 - Taxes on Patented Mines and Proceeds of Minerals|NRS 362.095 - Method of taxation of patented mine or mining claim used for purpose other than mining or agriculture.

  1. Whenever any portion of a patented mine or mining claim is used by the patentee or a successor in interest for a purpose unrelated to mining or agriculture, the portion of such patented mine or mining claim so used shall cease to be a patented mine or mining claim or part thereof and shall be taxed as other real property is taxed.  2. For the purpose of this section, a dwelling placed upon a patented mine or mining claim to be occupied by the operator of such patented mine or mining claim or his or her agent is not a use unrelated to mining.  3. Whenever any patented mine or mining claim is taxed as real property, such taxation shall not affect the status of contiguous patented mines or mining claims.  (Added to NRS by 1967, 839; A 1989, 34)
NV Rev Stat § 362.100 (2021)
2021 Nevada Revised Statutes|Chapter 362 - Taxes on Patented Mines and Proceeds of Minerals|NRS 362.100 - Duties of Department.

  1. The Department shall:  (a) Investigate and determine the net proceeds of all minerals extracted and certify them as provided in NRS 362.100 to 362.240, inclusive.  (b) Appraise and assess all reduction, smelting and milling works, plants and facilities, whether or not associated with a mine, all drilling rigs, and all supplies, machinery, equipment, apparatus, facilities, buildings, structures and other improvements used in connection with any mining, drilling, reduction, smelting or milling operation as provided in chapter 361 of NRS.  2. As used in this section, "net proceeds of all minerals extracted" includes the proceeds of all:  (a) Operating mines;  (b) Operating oil and gas wells;  (c) Operations extracting geothermal resources for profit, except an operation which uses natural hot water to enhance the growth of animal or plant life; and  (d) Operations extracting minerals from natural solutions.  [Part 13:177:1917; 1919 RL p. 3202; NCL § 6554] + [1:77:1927; NCL § 6578] — (NRS A 1975, 1675; 1983, 2088; 1985, 1305; 1989, 34; 2013, 3121)
NV Rev Stat § 362.105 (2021)
2021 Nevada Revised Statutes|Chapter 362 - Taxes on Patented Mines and Proceeds of Minerals|NRS 362.105 - "Royalty" defined.

As used in NRS 362.100 to 362.240, inclusive, unless the context otherwise requires:  1. "Royalty" means a portion of the proceeds from extraction of a mineral which is paid for the privilege of extracting the mineral.  2. "Royalties" do not include:  (a) Rents or other compensatory payments which are fixed and certain in amount and payable periodically over the duration of the lease regardless of the extent of extractions; or  (b) Minimum royalties covering periods when no mineral is extracted if the payments are fixed and certain in amount and payable on a regular periodic basis.  (Added to NRS by 1975, 135; A 1989, 35; 2013, 3143)
NV Rev Stat § 362.110 (2021)
2021 Nevada Revised Statutes|Chapter 362 - Taxes on Patented Mines and Proceeds of Minerals|NRS 362.110 - Annual statement of gross yield and claimed net proceeds; annual list of lessees.

  1. Every person extracting any mineral in this State or receiving any royalty:  (a) Shall, on or before February 16 of each year, file with the Department a statement showing the gross yield and claimed net proceeds from each geographically separate operation where a mineral is extracted by that person during the calendar year immediately preceding the year in which the statement is filed.  (b) May have up to 30 days after filing the statement required by paragraph (a) to file an amended statement.  2. The statement must:  (a) Show the claimed deductions from the gross yield in the detail set forth in NRS 362.120. The deductions are limited to the costs incurred during the calendar year immediately preceding the year in which the statement is filed.  (b) Be in the form prescribed by the Department.  (c) Be verified by the manager, superintendent, secretary or treasurer of the corporation, or by the owner of the operation, or, if the owner is a natural person, by someone authorized in his or her behalf.  3. Each recipient of a royalty as described in subsection 1 shall annually file with the Department a list showing each of the lessees responsible for taxes due in connection with the operation or operations included in the statement filed pursuant to subsections 1 and 2.  [2:77:1927; A 1929, 120; NCL § 6579] — (NRS A 1971, 562; 1973, 1293; 1975, 1675; 1979, 819; 1983, 878; 1989, 35; 1995, 40; 1999, 732; 2001, 661; 2005, 296; 2008, 25th Special Session, 15; 2011, 2896; 2013, 3122, 3425; 2015, 2953)