Nevada Revised Statutes Section 361A.031 - Revenue and Taxation

“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 use;

(c) The existence of a final map or parcel map which creates one or more parcels not intended for agricultural 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 the property remaining after a portion of the parcel is converted to higher use pursuant to paragraph (b) or (c) of subsection 1 if the remaining portion continues to qualify as agricultural 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.

Last modified: February 27, 2006