Nev. Rev. Stat. § 361A.265 — Prepayment of deferred taxes; estimate of taxes due; appeal by owner; conversion to higher use after secured tax roll has been closed

NRS  361A.265    Prepayment of deferred taxes; estimate of taxes due; appeal by
owner; conversion to higher use after secured tax roll has been closed.
1.  An owner of property which has received
an agricultural or open-space use assessment:
(a) Must pay the full amount of deferred taxes
calculated pursuant to NRS 361A.280
for any property for which a final map will be recorded pursuant to NRS 278.460 before the date on which the
map is recorded, if the existence or recording of the map will result in the
conversion of any portion of the property to a higher use.
(b) In all other cases may, before the conversion
of any portion of the property to a higher use, pay the amount of deferred
taxes which would be due upon the conversion of that property pursuant to NRS 361A.280 .
2.  An owner who desires to pay the
deferred taxes must request, in writing, the county assessor to estimate the
amount of the deferred taxes which would be due at the time of conversion.
After receiving such a request, the county assessor shall estimate the amount
of the deferred taxes due for the next property tax statement and report the
amount to the owner.
3.  An owner who voluntarily pays the
deferred taxes may appeal the valuations and calculations upon which the
deferred taxes were based in the manner provided in NRS 361A.273 .
4.  If a parcel that has been created after
the secured tax roll has been closed is converted to a higher use, the assessor
must change the roll to reflect the changes in the parcel or parcels and assess
the new parcel or parcels at taxable value for the following fiscal year. The
deferred tax must be assessed pursuant to NRS
361A.280 .