Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 361A.170 — Designations or classifications of property for open-space use; procedures and criteria
NRS 361A.170 Designations or classifications of property for open-space use;
procedures and criteria.
1. Property used as a golf course is
hereby designated and classified as open-space real property and must be
assessed as an open-space use.
2. Land regarding which the owner has
granted and has outstanding a lease of surface water rights appurtenant to the
property to a political subdivision of this State for a municipal use, if the
land was agricultural real property at the time the lease was granted, is
hereby designated and classified as open-space real property and must be
assessed as an open-space use.
3. In addition to the designation and
classification of property as open-space real property pursuant to subsections
1 and 2, the governing body of each city or county shall, from time to time,
specify by resolution additional designations or classifications under its
master plan that are designed to promote the conservation of open space, the
maintenance of natural features for control of floods and the protection of
other natural and scenic resources from unreasonable impairment.
4. The board of county commissioners
shall, from time to time, adopt by ordinance procedures and criteria which must
be used in considering an application for open-space use assessment based on a
designation or classification adopted pursuant to subsection 3. The criteria
may include requirements respecting public access to and the minimum size of
the property.
Source: official text