Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 361A.170 — 361A.170
NAC 361A.170 Categorization and valuation of land devoted to agriculture. ( NRS 360.090 , 360.250 ,
361A.130 ,
361A.140 ) Land
devoted to agriculture must be categorized and valued pursuant to the
classifications in the Agricultural Instructions Bulletin that is annually
prepared by the Commission in accordance with NRS 361A.140 .
(Added to NAC by Tax Commn by R030-03, eff. 12-4-2003)
Source: official text