Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 361A.230 — 361A.230
NAC 361A.230 Conversion of property by county assessor. ( NRS 360.090 , 360.250 ) If
the county assessor finds that a property has been converted to a higher use or
otherwise becomes aware that such a conversion has taken place, the county
assessor must convert the property, or that portion of the property no longer
qualifying as agricultural property, to a higher use.
(Added to NAC by Tax Commn by R030-03, eff. 12-4-2003)
Source: official text