1. “Agricultural real property” means:
(a) Land devoted exclusively for at least 3 consecutive years immediately preceding the assessment date to agricultural use.
(b) Land leased by the owner to another person for agricultural use and composed of any lot or parcel which:
(1) Includes at least 7 acres of land devoted to accepted agricultural practices; or
(2) Is contiguous to other agricultural real property owned by the lessee.
(c) Land covered by a residence or necessary to support the residence if it is part of a qualified agricultural parcel.
2. The term does not include any land with respect to which the owner has granted and has outstanding any lease or option to buy the surface rights for other than agricultural use, except leases for the exploration of geothermal resources as defined in NRS 361.027, mineral resources or other subsurface resources, or options to purchase such resources, if such exploration does not interfere with the agricultural use of the land.
3. As used in this section, “accepted agricultural practices” means a mode of operation that is common to farms or ranches of a similar nature, necessary for the operation of such farms or ranches to obtain a profit in money and customarily utilized in conjunction with agricultural use.
(Added to NRS by 1975, 1755; A 1977, 679; 1981, 806; 1987, 672, 673; 1989, 1827; 1991, 531)
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