Nevada § 361A.170 Designations or classifications of property for open-space use; procedures and criteria

Nevada Statutes

§ 361A.170 — Designations or classifications of property for open-space use; procedures and criteria

Nevada § 361A.170

Title 32REVENUE AND TAXATION

Ch. 361ATaxes

ASSESSMENT OF OPEN SPACE

This text of Nevada § 361A.170 (Designations or classifications of property for open-space use; procedures and criteria) 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.170 (2026).

Text

1.Property used as a golf course is hereby designated and classified as open-space real property and must be assessed as an open-space use.

2.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, is hereby designated and classified as open-space real property and must be assessed as an open-space use.

3.In addition to the designation and classification of property as open-space real property pursuant to subsections 1 and 2, the governing body of each city or county shall, from time to time, specify by resolution additional designations or classifications under its master plan that

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1. Property used as a golf course is hereby designated and classified as open-space real property and must be assessed as an open-space use.
2. 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, is hereby designated and classified as open-space real property and must be assessed as an open-space use.
3. In addition to the designation and classification of property as open-space real property pursuant to subsections 1 and 2, the governing body of each city or county shall, from time to time, specify by resolution additional designations or classifications under its master plan that are designed to promote the conservation of open space, the maintenance of natural features for control of floods and the protection of other natural and scenic resources from unreasonable impairment.
4. The board of county commissioners shall, from time to time, adopt by ordinance procedures and criteria which must be used in considering an application for open-space use assessment based on a designation or classification adopted pursuant to subsection 3. The criteria may include requirements respecting public access to and the minimum size of the property.