§ 376A.010 Definitions
§ 376A.020 Adoption of open-space plan in certain counties. [Effective through September 30, 2029.]
§ 376A.020 v2 Adoption of open-space plan in certain counties. [Effective October 1, 2029.]
§ 376A.030 Authority of board of county commissioners following adoption of open-space plan
§ 376A.035 Special election for NRS 376A.040, 376A.050 and 376A.070 only upon determination by board of county commissioners that emergency exists
§ 376A.040 Imposition, payment and distribution of sales and use tax in certain counties; use of proceeds. [Effective through September 30, 2029.]
§ 376A.040 v2 Imposition, payment and distribution of sales and use tax in certain counties; use of proceeds. [Effective October 1, 2029.]
§ 376A.050 Imposition, payment and distribution of additional sales and use tax in certain counties. [Effective through September 30, 2029.]
§ 376A.050 v2 Imposition, payment and distribution of additional sales and use tax in certain counties. [Effective October 1, 2029.]
§ 376A.060 Mandatory provisions of ordinance imposing sales and use tax
§ 376A.070 Imposition in certain counties of ad valorem tax on property; increase in allowed revenue for county. [Effective through September 30, 2029.]
§ 376A.070 v2 Imposition in certain counties of ad valorem tax on property; increase in allowed revenue for county. [Effective October 1, 2029.]
§ 376A.080 Use of proceeds of tax imposed pursuant to NRS 376A.050 or 376A.070

Terms Used In Nevada Revised Statutes > Chapter 376A - Taxes for Development of Open-Space Land

  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Contract: A legal written agreement that becomes binding when signed.
  • Department: means the Department of Taxation. See Nevada Revised Statutes 360.001
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Escrow: Money given to a third party to be held for payment until certain conditions are met.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
  • Fraud: Intentional deception resulting in injury to another.
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Grantor: The person who establishes a trust and places property into it.
  • Guarantor: A party who agrees to be responsible for the payment of another party's debts should that party default. Source: OCC
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • National Bank: A bank that is subject to the supervision of the Comptroller of the Currency. The Office of the Comptroller of the Currency is a bureau of the U.S. Treasury Department. A national bank can be recognized because it must have "national" or "national association" in its name. Source: OCC
  • Open-space land: means land that is undeveloped natural landscape, including, but not limited to, ridges, stream corridors, natural shoreline, scenic areas, viewsheds, agricultural or other land devoted exclusively to open-space use and easements devoted to open-space use that are owned, controlled or leased by public or nonprofit agencies. See Nevada Revised Statutes 376A.010
  • Open-space plan: means the plan adopted by the board of county commissioners of a county to provide for the acquisition, development and use of open-space land. See Nevada Revised Statutes 376A.010
  • Open-space use: includes :

    (a) The preservation of land to conserve and enhance natural or scenic resources;

    (b) The protection of streams and stream environment zones, watersheds, viewsheds, natural vegetation and wildlife habitat areas;

    (c) The maintenance of natural and artificially created features that control floods, other than dams;

    (d) The preservation of natural resources and sites that are designated as historic by the Office of Historic Preservation of the State Department of Conservation and Natural Resources; and

    (e) The development of recreational sites. See Nevada Revised Statutes 376A.010

  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Personal property: All property that is not real property.
  • population: means the number of people in a specified area as determined by the last preceding national decennial census conducted by the Bureau of the Census of the United States Department of Commerce pursuant to Section 2 of Article I of the Constitution of the United States and reported by the Secretary of Commerce to the Governor pursuant to 13 U. See Nevada Revised Statutes 0.050
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.