Nev. Rev. Stat. § 361A.20 — “Agricultural real property” defined

1.  “Agricultural real property” means:
(a) Land devoted exclusively for at least 3
consecutive years immediately preceding the assessment date to agricultural
use.
(b) Land leased by the owner to another person
for agricultural use and composed of any lot or parcel which:
(1) Includes at least 7 acres of land
devoted to accepted agricultural practices; or
(2) Is contiguous to other agricultural
real property owned by the lessee.
(c) Land covered by a residence or necessary to
support the residence if it is part of a qualified agricultural parcel.
2.  The term does not include any land with
respect to which the owner has granted and has outstanding any lease or option
to buy the surface rights for other than agricultural use, except leases for
the exploration of geothermal resources as defined in NRS 361.027 , mineral resources or other
subsurface resources, or options to purchase such resources, if such
exploration does not interfere with the agricultural use of the land.
3.  As used in this section, “accepted
agricultural practices” means a mode of operation that is common to farms or
ranches of a similar nature, necessary for the operation of such farms or
ranches to obtain a profit in money and customarily utilized in conjunction
with agricultural use.