Nevada § 361A.040 “Open-space real property” defined

Nevada Statutes

§ 361A.040 — “Open-space real property” defined

Nevada § 361A.040

Title 32REVENUE AND TAXATION

Ch. 361ATaxes

GENERAL PROVISIONS

This text of Nevada § 361A.040 (“Open-space real property” defined) is published on Counsel Stack Legal Research, covering Nevada primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Nev. Rev. Stat. § 361A.040 (2026).

Text

“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 re

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“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.