Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 361A.200 — Action on application by governing bodies of county and city: Procedure
NRS 361A.200 Action on application by governing bodies of county and city:
Procedure.
1. The county assessor shall refer each
application for open-space use assessment to the board of county commissioners,
and if any part of the property is located within an incorporated city to the
governing body of the city, within 10 days after its filing.
2. The governing body of the city shall
consider the application in a public hearing. The governing body shall use the
applicable procedures and criteria adopted pursuant to NRS 361A.170 and recommend its approval
or denial to the board of county commissioners no later than 90 days after
receipt of the application.
3. The board of county commissioners shall
consider the application in a public hearing. The board shall use the
applicable procedures and criteria adopted pursuant to NRS 361A.170 and weigh the benefits to
the general welfare of preserving the current use of the property against the
potential loss in revenue which may result from approving the application. The
board may set such conditions as it reasonably may require upon its approval of
the application.
4. At least 10 days notice of the time
and place of any public hearing held pursuant to this section shall be
published in a newspaper of general circulation in the county.
5. The board may approve the application
with respect to only part of the property, but if any part of the application
is denied, the applicant may withdraw the entire application.
6. The board shall approve or deny an
application no later than March 31 of each year. An application on which action
by the board is not completed by March 31 is approved.
Source: official text