Nev. Rev. Stat. § 361A.140 — Classification of agricultural property; valuations for each classification

NRS  361A.140    Classification of agricultural property; valuations for each
classification.
1.  On or before the first Monday in
October of each year, the Nevada Tax Commission shall:
(a) Define the classifications of agricultural
real property.
(b) Except as otherwise provided in paragraph
(c), determine the valuations for each classification on the basis provided in NRS 361.325 .
(c) Provide for the determination of the value of
the land covered by a residence or necessary to support the residence in the
same manner as other real property pursuant to NRS 361.227 .
(d) Prepare a bulletin listing all
classifications and values thereof for the following assessment year.
2.  The county assessors shall classify
agricultural real property utilizing the definitions and applying the
appropriate values published in the Tax Commission’s bulletin.