Nev. Rev. Stat. § 361A.190 — Filing, contents and execution of application

1.  Any application for open-space use
assessment must be filed on or before June 1 of any year with the county
assessor of each county in which the property is located. A new application to
continue that assessment is required on or before June 1 following any change
in ownership or from approved open-space use of any portion of the property. If
the property is divided, an owner who retains a portion of the property must
file a new application in order to continue open-space use assessment on the
portion retained.
2.  The application must be made on forms
prepared by the Department and supplied by the county assessor and must include
a description of the property, its current use and such other information as
may be required to determine the entitlement of the applicant to open-space use
assessment. Each application must contain an affidavit or affirmation by the
applicant that the statements contained therein are true.
3.  The application may be signed by:
(a) The owner of the open-space real property,
including tenants in common or joint tenants.
(b) Any person, of lawful age, authorized by a
duly 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.
4.  The county assessor shall not accept an
application unless the application is signed by each owner of record or his or
her representative as specified in subsection 3. The assessor may require such
additional information of the applicant as is necessary to evaluate his or her
application.