Nev. Admin. Code § 361A.150 — 361A.150

NAC 361A.150   Determination
of whether activities qualify as agricultural pursuits. ( NRS 360.090 , 360.250 ,
361A.120 )
1.  The assessing authority must determine
from field inspection and other available information whether the activities
conducted on the property qualify as agricultural pursuits.
2.  In addition to the agricultural pursuits
described in NRS 361A.030 ,
including, raising crops, livestock, poultry, fur-bearing animals and bees, and
dairying, the following activities qualify as an agricultural pursuit provided
that the pursuit conducted is in accordance with generally accepted
agricultural practices:
(a) Aquatic agriculture, including, without
limitation, hydroponic gardens;
(b) Intensively produced fruits and vegetables,
including, without limitation, fruits and vegetables produced in greenhouses;
and
(c) Experimental crop production.
3.  Notwithstanding any specific statutory
provision to the contrary, the following types of activities which may appear
to be agricultural in nature do not by themselves qualify as an agricultural
pursuit, including, without limitation:
(a) Grazing on land by any animal kept as a hobby;
(b) Harvesting shrubs or seeds that grow wild on
the land; and
(c) Hunting or harvesting game animals or birds.
Ê Such an
activity may qualify as an agricultural pursuit if the activity is accompanied
by other agricultural activities which would generate an expectation of profit
consistent with the land.
4.  In determining whether an activity
qualifies as an agricultural pursuit, the assessing authority shall consider
whether the activity occurs after the agricultural product has been raised and
harvested or whether the activity is a process or step necessary and incident
to the preparation and storage of products raised on the property. Processing
activities, including, without limitation, pasteurizing and bottling milk,
cheese making, honey or candy manufacturing, and slaughtering, dressing and
packing meat, do not qualify for the agricultural use assessment.
5.  As used in this section:
(a) “Aquatic agriculture” means the propagation,
cultivation and harvesting of plants or animals indigenous to water in a
controlled or selected aquatic environment for the commercial production of
food.
(b) “Fur-bearing animals” means fur-bearing
mammals, including, without limitation, mink, ermine, otter, chinchilla and
fox.
(c) “Greenhouse” means a fully or partially
enclosed structure that is used for the propagation, cultivation or protection
of food or fiber. The term includes weather shelters and hot or cold frames.
(Added to NAC by Tax Comm’n by R030-03, eff. 12-4-2003)