Nev. Admin. Code § 361A.120 — 361A.120

NAC 361A.120    Application: Contents. ( NRS
360.090 , 360.250 , 361A.110 )
1.  An application for agricultural use
assessment filed pursuant to NRS
361A.110 must contain:
(a) The names, addresses and telephone numbers of
the owner or his representative and, if applicable, the lessee;
(b) A description of the uses to which the land is
put, including residential use and other higher uses if applicable;
(c) A description of the type of agricultural
operation;
(d) The size of the land devoted to agricultural
use;
(e) A description of any noncontiguous parcels
which may qualify for agricultural use;
(f) The number of years which the land has been
devoted exclusively to agricultural use;
(g) The gross income received from agricultural
pursuits during the immediately preceding calendar year; and
(h) Expenses and net income attributable to the
agricultural pursuit.
2.  As used in this section, “noncontiguous
parcels” means parcels of land with no common boundary and completely detached
from one another, including, without limitation, two portions of land connected
only by a point, such as when the northeast corner of a parcel connects at the
point of the southwest corner of another parcel.
(Added to NAC by Tax Comm’n by R030-03, eff. 12-4-2003)