Nev. Rev. Stat. § 361A.30 — “Agricultural use” defined

1.  “Agricultural use” means the current
employment of real property as a business venture for profit, which business
produced a minimum gross income of $5,000 from agricultural pursuits during the
immediately preceding calendar year by:
(a) Raising, harvesting and selling crops, fruit,
flowers, timber and other products of the soil;
(b) Feeding, breeding, management and sale of
livestock, poultry, or the produce thereof, if the real property used therefor
is owned or leased by the operator and is of sufficient size and capacity to
produce more than one-half of the feed required during that year for the
agricultural pursuit;
(c) Operating a feed lot consisting of at least
50 head of cattle or an equivalent number of animal units of sheep or hogs, for
the production of food;
(d) Raising furbearing animals or bees;
(e) Dairying and the sale of dairy products; or
(f) Any other use determined by the Department to
constitute agricultural use if such use is verified by the Department.
Ê The term
includes every process and step necessary and incident to the preparation and
storage of the products raised on such property for human or animal consumption
or for marketing except actual market locations.
2.  As used in this section, “current
employment” of real property in agricultural use includes:
(a) Land lying fallow for 1 year as a normal and
regular requirement of good agricultural husbandry;
(b) Land planted in orchards or other perennials
prior to maturity;
(c) Land leased or otherwise made available for
use by an agricultural association formed pursuant to chapter 547 of NRS; and
(d) Land used for agrivoltaic purposes if, before
July 1, 2025, the land was found to be agricultural real property and qualified
for agricultural use assessment pursuant to NRS
361A.120 .