Legislative declaration.
Nev. Rev. Stat. § 361A.090
in effect1. 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.
Source: NV Statutes (Official Site)URL: https://www.leg.state.nv.us/nrs/NRS-361A.htmlFetched: 10/4/2026