Nev. Rev. Stat. § 361A.31 — “Converted to a higher use” defined

1.  “Converted to a higher use” means:
(a) A physical alteration of the surface of the
property enabling it to be used for a higher use;
(b) The recording of a final map or parcel map
which creates one or more parcels not intended for agricultural or open-space
use;
(c) The existence of a final map or parcel map
which creates one or more parcels not intended for agricultural or open-space
use; or
(d) A change in zoning to a higher use made at
the request of the owner.
2.  The term does not apply to any portion
of the parcel that continues to qualify as agricultural or open-space real
property.
3.  The term does not include leasing the
land to or otherwise permitting the land to be used by an agricultural
association formed pursuant to chapter 547 of
NRS.
4.  As used in this section:
(a) “Final map” has the meaning ascribed to it in
NRS 278.0145 .
(b) “Parcel map” has the meaning ascribed to it
in NRS 278.017 .