Nevada § 361A.090 Legislative declaration

Nevada Statutes

§ 361A.090 — Legislative declaration

Nevada § 361A.090

Title 32REVENUE AND TAXATION

Ch. 361ATaxes

GENERAL PROVISIONS

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Bluebook

Nev. Rev. Stat. § 361A.090 (2026).

Text

1. It is the intent of the Legislature to:

(a)Constitute agricultural and open-space real property as a separate class for taxation purposes; and

(b)Provide a separate plan for:

(1)Appraisal and valuation of such property for assessment purposes; and

(2)Partial deferred taxation of such property with tax recapture as provided in NRS 361A.280 and 361A.283 . 2. The Legislature hereby declares that it is in the best interest of the State to maintain, preserve, conserve and otherwise continue in existence adequate agricultural and open-space lands and the vegetation thereon to assure continued public health and the use and enjoyment of natural resources and scenic beauty for the economic and social well-being of the State and its citizens. 3. The Legislature hereby further finds and declar

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1. It is the intent of the Legislature to:
(a) Constitute agricultural and open-space real property as a separate class for taxation purposes; and
(b) Provide a separate plan for:
(1) Appraisal and valuation of such property for assessment purposes; and
(2) Partial deferred taxation of such property with tax recapture as provided in NRS 361A.280 and 361A.283 .
2. The Legislature hereby declares that it is in the best interest of the State to maintain, preserve, conserve and otherwise continue in existence adequate agricultural and open-space lands and the vegetation thereon to assure continued public health and the use and enjoyment of natural resources and scenic beauty for the economic and social well-being of the State and its citizens.
3. The Legislature hereby further finds and declares that the use of real property and improvements on that real property as a golf course achieves the purpose of conserving and enhancing the natural and scenic resources of this State and promotes the conservation of open space.