Nev. Admin. Code § 361A.220 — 361A.220

NAC 361A.220    Determination of whether final map or parcel map creates parcels
not intended for agricultural use. ( NRS
360.090 , 360.250 )    If a
final map or parcel map has been recorded, the county assessor must determine
whether the map creates one or more parcels not intended for agricultural use.
In making such a determination, the county assessor must consider:
1.  The size of the parcel or parcels being
created;
2.  The capacity of the property, including,
without limitation, suitability, terrain, availability of water, soil
capabilities, type of vegetation grown, growing season, animal unit months and
animal units;
3.  The viability of the property, including,
without limitation, cost and availability of water, soil capacities, market
proximity, fencing and suitability of the property for other uses; and
4.  Any other factors or criteria that the
assessing authority deems appropriate under the circumstances.
(Added to NAC by Tax Comm’n by R030-03, eff. 12-4-2003)