Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 361A.140 — 361A.140
NAC 361A.140 Application for property containing less than 20 acres:
Forwarding to Department for review. ( NRS
360.090 , 360.250 , 361A.110 ) If a
county assessor receives an application for agricultural use assessment for
property containing less than 20 acres, the county assessor shall forward the
application within 10 days after the date on which he receives the application
to the Department for review and qualification of property as agricultural real
property.
(Added to NAC by Tax Commn by R030-03, eff. 12-4-2003)
Source: official text