Title 32

NRS 361.900 Application for establishment; calculation of payment required; issuance of certificate; agreement for installment payments. 1. A person who owns and occupies a single-family dwelling, its appurtenances and the land on which it is located, free and clear of all encumb…

NRS 361.905 Duties of State Treasurer and county assessor upon issuance of certificate; payment of taxes; deficiencies. 1. Immediately upon the issuance of a certificate of allodial title, the State Treasurer shall transmit a copy of the certificate to the county assessor of the …

NRS 361.910 Duration of validity. Allodial title established pursuant to NRS 361.900 is valid for as long as the homeowner continues to own the residence unless he or she relinquishes the allodial title pursuant to NRS 361.915. (Added to NRS by 1997, 3409; A 2005, 1486)

NRS 361.915 Relinquishment. 1. A homeowner or heir who has inherited the property may relinquish the allodial title to the home at any time and shall relinquish such title: (a) Upon the sale, lease or other transfer of the property during the lifetime of the last surviving allodi…

NRS 361.920 Allodial Title Trust Account; regulations of State Treasurer. 1. The Allodial Title Trust Account is hereby created in the State General Fund. The State Treasurer shall administer the Account. The interest and income earned on the money in the Account must be credited…

NRS 361A.010 Definitions. As used in this chapter, the terms defined in NRS 361A.020 to 361A.065, inclusive, have the meanings ascribed to them in those sections except where the context otherwise requires. (Added to NRS by 1975, 1755; A 1977, 679; 1985, 515; 1987, 672; 1989, 182…

NRS 361A.020 “Agricultural real property” defined. 1. “Agricultural real property” means: (a) Land devoted exclusively for at least 3 consecutive years immediately preceding the assessment date to agricultural use. (b) Land leased by the owner to another person for agricultural u…

NRS 361A.030 “Agricultural use” defined. 1. “Agricultural use” means the current employment of real property as a business venture for profit, which business produced a minimum gross income of $5,000 from agricultural pursuits during the immediately preceding calendar year by: (a…

NRS 361A.0305 “Agrivoltaic purposes” defined. “Agrivoltaic purposes” means a system: 1. Under which solar energy production and agricultural use occurs in an integrated manner on the same piece of land; and 2. Which incorporates designs, technologies or configurations conducive t…

NRS 361A.031 “Converted to a higher use” defined. 1. “Converted to a higher use” means: (a) A physical alteration of the surface of the property enabling it to be used for a higher use; (b) The recording of a final map or parcel map which creates one or more parcels not intended …

NRS 361A.0315 “Golf course” defined. 1. “Golf course” means: (a) Real property that may be used for golfing or golfing practice by the public or by the members and guests of a private club; and (b) Improvements to that real property, including, without limitation, turf, bunkers, …

NRS 361A.032 “Higher use” defined. “Higher use” means any use other than agricultural use or open-space use. (Added to NRS by 1977, 678)

NRS 361A.040 “Open-space real property” defined. “Open-space real property” means: 1. Land: (a) Located within an area classified pursuant to NRS 278.250 and subject to regulations designed to promote the conservation of open space and the protection of other natural and scenic r…

NRS 361A.050 “Open-space use” defined. “Open-space use” means the current employment of land, the preservation of which use would conserve and enhance natural or scenic resources, protect streams and water supplies, maintain natural features which enhance control of floods or pre…

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 t…

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)

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 pu…

NRS 361A.100 Application by owner. Any owner of real property: 1. Except as otherwise provided in subsection 2, may apply to the county assessor for agricultural use assessment and the payment of taxes on such property as provided in this chapter. 2. May not apply to the county a…

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. (…

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 a…

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 yea…

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 p…

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…

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; …

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…

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 cha…

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 re…

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 …

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 o…

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…

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 va…

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 p…

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 pur…

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 o…

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 ta…

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 o…

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, t…

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 conve…

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 …

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…

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 a…

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 …

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 mu…

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…

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 r…

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…