Nev. Admin. Code § 361.610475 — 361.610475

NAC 361.610475    Determination of change in actual use. ( NRS 360.090 , 361.4722 ,
361.4723 ,
361.4724 )
1.  Any determination by a county assessor or
the Department, as applicable, that there is any change in the actual use of
the subject property must be based on a finding that, upon the commencement of
the immediately preceding fiscal year:
(a) The property was vacant land and, as the result
of new construction on the property sufficient to allow for an identification
of the use of the property, the primary use of the property upon the
commencement of the current fiscal year is agricultural use, commercial use,
industrial use, institutional use, mining use, multifamily residential use,
open-space use, recreational use or single-family residential use;
(b) The primary use of the property as vacant land,
agricultural use, commercial use, industrial use, institutional use, mining
use, multifamily residential use, open-space use, recreational use or
single-family residential use is different from the primary use of the property
as vacant land, agricultural use, commercial use, industrial use, institutional
use, mining use, multifamily residential use, open-space use, recreational use
or single-family residential use upon the commencement of the current fiscal
year; or
(c) The property was assessed and taxed as part of
a qualified subdivision but is no longer part of that qualified subdivision
upon the commencement of the current fiscal year. The amount of any partial
abatement that applies to the property must be calculated as if the property
had not been assessed and taxed as part of a qualified subdivision during the
immediately preceding or any other prior fiscal year. As used in this
paragraph, “qualified subdivision” has the meaning ascribed to it in NAC 361.117 .
2.  If any improvements from which the actual
use of the subject property was determined for the purposes of subparagraph (2)
of paragraph (a) of subsection 1 of NRS
361.227 are destroyed or otherwise removed from the property, the county
assessor or the Department, as applicable, shall consider whether the actual
use of the property, as determined from the destroyed or removed improvements,
still exists for the current fiscal year.
3.  If the subject property has more than one
use, the county assessor may determine a single use for each individual portion
of the property that is being used for only one use for the purpose of
determining whether there is any change in the actual use of that portion of
the property.
(Added to NAC by Tax Comm’n by R109-08, eff. 12-17-2008)