Nevada § 361A.130 - Determination of value for agricultural use; notification of assessment
Full text of Nevada Nevada Revised Statutes § 361A.130 — Determination of value for agricultural use; notification of assessment, with citation guidance and answers to common questions.
§ 361A.130. Determination of value for agricultural use; notification of assessment
1. If the property is found to be agricultural real property, the county assessor
shall determine its value for agricultural use and assess it for taxes to be collected
in the ensuing fiscal year at 35 percent of that value. 2. The agricultural use assessment must be maintained in the records of the assessor
and must be made available to any person upon request. The property owner must be notified of the agricultural use assessment in the manner
provided for notification of taxable value assessments. The notice must contain the following statement: Deferred taxes will become due on
this parcel if it is converted to a higher use.
Source: official Nevada text · Last verified 2026-08-27
Frequently Asked Questions About Nevada § 361A.130
What does Nevada Revised Statutes § 361A.130 cover?
Section 361A.130 ("Determination of value for agricultural use; notification of assessment") is part of the Nevada Revised Statutes, the codified statutory law of Nevada. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Nevada § 361A.130?
A common citation format is "Nevada Revised Statutes § 361A.130" (Nevada). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Nevada law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Nevada official source linked on this page or consult a licensed Nevada attorney.
How does Nevada § 361A.130 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Nevada can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Nevada.