Nev. Rev. Stat. § 361A.110 — Filing, contents and execution of application

1.  Any application for agricultural use
assessment must be filed on or before June 1 of any year:
(a) With the county assessor of each county in
which the property is located, if the property contains 20 acres or more.
(b) With the Department, if the property contains
less than 20 acres.
2.  Except as otherwise provided in this
subsection, a new application to continue that assessment is required on or
before June 1 following any change in ownership or conversion to a higher use
of any portion of the property. If the property is divided, an owner who
retains a portion qualifying as agricultural real property is not required to
file a new application to continue agricultural use assessment on the portion
retained unless any part of that portion is converted to a higher use.
3.  The application must be made on forms
prepared by the Department and supplied by the county assessor and must include
such information as may be required to determine the entitlement of the
applicant to agricultural use assessment. Each application must contain an
affidavit or affirmation by the applicant that the statements contained therein
are true. The application must prominently contain the printed statement “This
property may be subject to liens for undetermined amounts.”
4.  The application may be signed by:
(a) The owner of the agricultural real property,
including tenants in common or joint tenants.
(b) Any person, of lawful age, authorized by an
executed power of attorney to sign an application on behalf of any person
described in paragraph (a).
(c) The guardian or conservator of an owner or
the executor or administrator of an owner’s estate.
5.  The county assessor shall not approve
an application unless the application is signed by each owner of record or his
or her representative as specified in subsection 4. Additional information may
be required of the applicant if necessary to evaluate his or her application.