Nev. Rev. Stat. § 361A.40 — “Open-space real property” defined

“Open-space
real property” means:
1.  Land:
(a) Located within an area classified pursuant to
NRS 278.250 and subject to regulations
designed to promote the conservation of open space and the protection of other
natural and scenic resources from unreasonable impairment; and
(b) Devoted exclusively to open-space use.
2.  The improvements on the land described
in subsection 1 that is used primarily to support the open-space use and not
primarily to increase the value of surrounding developed property or secure an
immediate monetary return.
3.  Land that is used as a golf course.
4.  Land regarding which the owner has
granted and has outstanding a lease of surface water rights appurtenant to the
property to a political subdivision of this State for a municipal use, if the
land was agricultural real property at the time the lease was granted.