Nev. Rev. Stat. § 361A.100 — Application by owner

Any
owner of real property:
1.  Except as otherwise provided in
subsection 2, may apply to the county assessor for agricultural use assessment
and the payment of taxes on such property as provided in this chapter.
2.  May not apply to the county assessor
for agricultural use assessment and the payment of taxes on such property as
provided in this chapter if the real property includes land used for
agrivoltaic purposes and the solar energy production use occurring on the land
is receiving an abatement of taxes pursuant to chapter
701A of NRS.