NRS 361A.100: Application by owner.

Any owner of real property:

1. Except as otherwise provided in subsection 2, may apply to the county assessor for agricultural use assessment and the payment of taxes on such property as provided in this chapter.

2. May not apply to the county assessor for agricultural use assessment and the payment of taxes on such property as provided in this chapter if the real property includes land used for agrivoltaic purposes and the solar energy production use occurring on the land is receiving an abatement of taxes pursuant to chapter 701A of NRS.