Nev. Rev. Stat. § 361A.130 — Determination of value for agricultural use; notification of assessment

NRS  361A.130    Determination of value for agricultural use; notification of
assessment.
1.  If the property is found to be
agricultural real property, the county assessor shall determine its value for
agricultural use and assess it for taxes to be collected in the ensuing fiscal
year at 35 percent of that value.
2.  For the purposes of subsection 1, if
the property found to be agricultural real property includes land used for
agrivoltaic purposes, the county assessor shall determine its value by
considering the integrated use of land for agricultural purposes and for solar
energy production.
3.  The agricultural use assessment must be
maintained in the records of the assessor and must be made available to any
person upon request. The property owner must be notified of the agricultural
use assessment in the manner provided for notification of taxable value
assessments. The notice must contain the following statement: Deferred taxes
will become due on this parcel if it is converted to a higher use.