{"data":{"id":"us-nv/nrs-376a.010","jurisdiction":"us-nv","citation":"NRS 376A.010","heading":"Definitions.","body":"As used in this chapter, unless the context otherwise requires:\n1. “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.\n2. “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.\n3. “Open-space use” includes:\n(a) The preservation of land to conserve and enhance natural or scenic resources;\n(b) The protection of streams and stream environment zones, watersheds, viewsheds, natural vegetation and wildlife habitat areas;\n(c) The maintenance of natural and artificially created features that control floods, other than dams;\n(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\n(e) The development of recreational sites.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 376A - TAXES FOR DEVELOPMENT OF OPEN-SPACE LAND"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-376A.html#NRS376ASec010","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:38Z","sha256":"dc95d737a0bf2a7f47c9be2edd1fbc220a8992a83ed9849b0510ddc08ec72d6e","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-375b.410","next":"us-nv/nrs-376a.020"},"notice":"GroundRules: Original legal text. Not legal advice."}