Nev. Rev. Stat. § 361A.270 — Owner to notify assessor of cessation of agricultural or open-space use or conversion to higher use; survey of portion of parcel converted to higher use

NRS  361A.270    Owner to notify assessor of cessation of agricultural or
open-space use or conversion to higher use; survey of portion of parcel
converted to higher use.
1.  Within 30 days after a parcel or any
portion of a parcel of real property which has received agricultural or
open-space use assessment ceases to be used exclusively for agricultural use or
the approved open-space use or is converted to a higher use, the owner shall
notify the county assessor in writing of the date of cessation or change of
that use.
2.  In addition to the notice required by
subsection 1, an owner of agriculturally assessed land who wishes to have a
portion of a parcel converted to a higher use rather than the entire parcel must
record and transmit to the county assessor a survey of the portion of the
parcel to be converted. The survey must be transmitted to the county assessor
at the same time as the notice required by subsection 1. The recordation of a
survey pursuant to this subsection does not create a new parcel.
3.  The county assessor shall keep a
description of any portion of a parcel that is separately converted to a higher
use and a record of the taxes paid on that portion of the parcel with the
records for the parcel until the remainder of the parcel is converted to a
higher use or the parcel becomes inactive.