Nevada § 361A.090 - Legislative declaration

§ 361A.090. Legislative declaration

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.