Nev. Rev. Stat. § 361A.120 — Independent determination of use; regulations; notice of determination; recording of approved applications

NRS  361A.120    Independent determination of use; regulations; notice of
determination; recording of approved applications.
1.  Upon receipt of an application, the
county assessor or the Department shall make an independent determination of
the use of the owner’s real property. The assessor or the Department shall
consider the use of the property by its owner or occupant together with any
other agricultural real property that is a part of one agricultural unit being
operated by the owner or occupant. The assessor or the Department shall consider
the use of agricultural real property which is not contiguous to the owner’s
real property only if that property has been in agricultural use for at least 2
months during the 2 years preceding the receipt of the application.
2.  The assessor or the Department may
inspect the property and request such evidence of use and sources of income as
is necessary to make an accurate determination of use. The assessor or the
Department may deny the application when the owner or occupant refuses to
permit the inspection or furnish the evidence.
3.  The Department shall provide by
regulation for a more detailed definition of agricultural use, consistent with
the general definition given in NRS
361A.030 , for use by county assessors or the Department in determining
entitlement to agricultural use assessment.
4.  The county assessor or the Department
shall send to the applicant a written notice of the determination within 10 days
after determining the applicant’s entitlement to agricultural use assessment.
If an applicant seeking agricultural use assessment on property located in more
than one county is refused such assessment in any one county, the applicant may
withdraw his or her application for such assessment in all other counties.
5.  The county assessor or the Department
shall record the application with the county recorder within 10 days after its
approval.