USA Statutes : nevada
Title : Title 32 - REVENUE AND TAXATION
Chapter : CHAPTER 361A - TAXES ON AGRICULTURAL REAL PROPERTY AND OPEN SPACE
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, 1827; 2005, 2664 )
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 use
and composed of any lot or parcel which:
(1) Includes at least 7 acres of land devoted to accepted
agricultural practices; or
(2) Is contiguous to other agricultural real property owned
by the lessee.
(c) Land covered by a residence or necessary to support the
residence if it is part of a qualified agricultural parcel.
2. The term does not include any land with respect to which the
owner has granted and has outstanding any lease or option to buy the
surface rights for other than agricultural use, except leases for the
exploration of geothermal resources as defined in NRS 361.027 , mineral resources or other subsurface
resources, or options to purchase such resources, if such exploration
does not interfere with the agricultural use of the land.
3. As used in this section, “accepted agricultural practices”
means a mode of operation that is common to farms or ranches of a similar
nature, necessary for the operation of such farms or ranches to obtain a
profit in money and customarily utilized in conjunction with agricultural
use.
(Added to NRS by 1975, 1755; A 1977, 679; 1981, 806; 1987, 672,
673; 1989, 1827; 1991, 531)
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) Raising, harvesting and selling crops, fruit, flowers, timber
and other products of the soil;
(b) Feeding, breeding, management and sale of livestock, poultry,
or the produce thereof, if the real property used therefor is owned or
leased by the operator and is of sufficient size and capacity to produce
more than one-half of the feed required during that year for the
agricultural pursuit;
(c) Operating a feed lot consisting of at least 50 head of cattle
or an equivalent number of animal units of sheep or hogs, for the
production of food;
(d) Raising furbearing animals or bees;
(e) Dairying and the sale of dairy products; or
(f) Any other use determined by the Department to constitute
agricultural use if such use is verified by the Department.
Ê The term includes every process and step necessary and incident to the
preparation and storage of the products raised on such property for human
or animal consumption or for marketing except actual market locations.
2. As used in this section, “current employment” of real property
in agricultural use includes:
(a) Land lying fallow for 1 year as a normal and regular
requirement of good agricultural husbandry;
(b) Land planted in orchards or other perennials prior to maturity;
and
(c) Land leased or otherwise made available for use by an
agricultural association formed pursuant to chapter 547 of NRS.
(Added to NRS by 1975, 1755; A 1991, 531; 1997, 1265)
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 for agricultural use;
(c) The existence of a final map or parcel map which creates one or
more parcels not intended for agricultural use; or
(d) A change in zoning to a higher use made at the request of the
owner.
2. The term does not apply to the property remaining after a
portion of the parcel is converted to higher use pursuant to paragraph
(b) or (c) of subsection 1 if the remaining portion continues to qualify
as agricultural real property.
3. The term does not include leasing the land to or otherwise
permitting the land to be used by an agricultural association formed
pursuant to chapter 547 of NRS.
4. As used in this section:
(a) “Final map” has the meaning ascribed to it in NRS 278.0145
.
(b) “Parcel map” has the meaning ascribed to it in NRS 278.017
.
(Added to NRS by 1987, 671; A 1987, 680; 1993, 2585; 1997, 1265,
1583; 1999, 434 )
[Effective July 1, 2006.]
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, trees, irrigation, lakes, lake liners,
bridges, practice ranges, golf greens, golf tees, paths and trails.
2. The term does not include:
(a) A commercial golf driving range that is not operated in
conjunction with a golf course.
(b) A clubhouse, pro shop, restaurant or other building that is
associated with a golf course.
(Added to NRS by 2005, 2663 , effective July 1, 2006)
“Higher use” means any use
other than agricultural use or open-space use.
(Added to NRS by 1977, 678)
[Effective
through June 30, 2006.] “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 resources from unreasonable impairment; and
(b) Devoted exclusively to open-space use.
2. The improvements on the land used primarily to support the
open-space use and not primarily to increase the value of surrounding
developed property or secure an immediate monetary return.
(Added to NRS by 1975, 1756; A 1987, 673)
[Effective July
1, 2006.] “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 resources from unreasonable impairment; and
(b) Devoted exclusively to open-space use.
2. The improvements on the land described in subsection 1 that is
used primarily to support the open-space use and not primarily to
increase the value of surrounding developed property or secure an
immediate monetary return.
3. Land that is used as a golf course.
(Added to NRS by 1975, 1756; A 1987, 673; 2005, 2664 , effective July 1, 2006)
[Effective through June 30,
2006.] “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 preserve sites designated as historic
by the Office of Historic Preservation of the Department of Cultural
Affairs.
(Added to NRS by 1975, 1756; A 1979, 208; 1987, 432; 1993, 1576;
2001, 940 )
[Effective July 1, 2006.]
“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 preserve sites designated as historic by the
Office of Historic Preservation of the Department of Cultural Affairs.
The use of real property and the improvements on that real property as a
golf course shall be deemed to be an open-space use of the land.
(Added to NRS by 1975, 1756; A 1979, 208; 1987, 432; 1993, 1576;
2001, 940 ; 2005, 2664 , effective July 1, 2006)
“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)
“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)
[Effective through June 30,
2006.]
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.
(Added to NRS by 1975, 1756; A 1991, 2101)
[Effective July 1, 2006.]
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 , effective July 1, 2006)
ASSESSMENT OF AGRICULTURAL PROPERTY
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)
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 representative as
specified in subsection 4. Additional information may be required of the
applicant if necessary to evaluate his application.
(Added to NRS by 1975, 1757; A 1979, 276; 1987, 674; 1993, 177)
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 his or its 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, he may withdraw his 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)
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)
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)
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)
When any portion of agricultural land is
converted to a higher use, the county assessor shall determine its
taxable and agricultural use values against which to compute the deferred
tax for each fiscal year the property was under agricultural 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 agricultural use values for each of the
years may be based on the agricultural use for the latest year. 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.
(Added to NRS by 1977, 678; A 1981, 807; 1987, 676; 1989, 1828;
1991, 2102)
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)
ASSESSMENT OF OPEN SPACE
[Effective through June 30,
2006.]
1. The governing body of each city or county shall, from time to
time, specify by resolution the designations or classifications under its
master plan 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.
2. 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. 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)
[Effective July 1, 2006.]
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. In addition to the designation and classification of a golf
course as open-space real property pursuant to subsection 1, 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.
3. 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 2. 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 , effective July 1, 2006)
[Effective through June 30,
2006.] Any owner of real property may apply to the county assessor for
open-space use assessment and the payment of taxes on such property as
provided in this chapter.
(Added to NRS by 1975, 1759)
[Effective July 1, 2006.] 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 2 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 , effective July 1, 2006)
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 representative as
specified in subsection 3. The assessor may require such additional
information of the applicant as is necessary to evaluate his application.
(Added to NRS by 1975, 1759; A 1979, 277; 1993, 179)
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)
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)
[Effective through June 30, 2006.]
1. If the property is found by the board of county commissioners
to be 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)
[Effective July 1, 2006.]
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 , effective July 1, 2006)
[Effective July 1, 2006.]
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,
Ê 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 , effective July 1, 2006)
[Effective through June
30, 2006.]
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) Notification by the applicant to the assessor to remove the
open-space use assessment;
(b) Sale or transfer to an owner making it exempt from ad valorem
property taxation;
(c) 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 approved open-space use; or
(d) Failure to file a new application as provided in NRS 361A.190
.
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 open-space real property from
open-space use assessment so long as the property continues to be used
exclusively for an approved open-space use, if the new owner applies 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)
[Effective July 1,
2006.]
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; or
(c) If the open-space use assessment is based on a designation or
classification adopted pursuant to subsection 2 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 2
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 , effective July 1, 2006)
[Effective through June 30, 2006.]
1. The determination of use and the open-space use assessment in
each year are final unless appealed.
2. The applicant for 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)
[Effective July 1, 2006.]
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 2 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 , effective July 1, 2006)
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
his 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)
PARTIAL DEFERRED TAXATION AND RECAPTURE OF TAX
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.
(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)
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 his 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)
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)
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,
Ê 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,
Ê directly to the State Board of Equalization.
(Added to NRS by 1987, 672; A 1993, 182)
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.155 , 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)
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 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 use rather than at full taxable value for any fiscal
year in which it did not qualify for agricultural assessment, he 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 finds extenuating circumstances sufficient to
justify the waiver.
(Added to NRS by 1991, 2100; A 1999, 2775 )
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 )
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)
