NRS 361A.110
Filing, contents and execution of application.
1.
Any application for agricultural use assessment must be filed on or before June 1 of any year:(a)
With the county assessor of each county in which the property is located, if the property contains 20 acres or more.(b)
With the Department, if the property contains less than 20 acres.2.
Except as otherwise provided in this subsection, a new application to continue that assessment is required on or before June 1 following any change in ownership or conversion to a higher use of any portion of the property. If the property is divided, an owner who retains a portion qualifying as agricultural real property is not required to file a new application to continue agricultural use assessment on the portion retained unless any part of that portion is converted to a higher use.3.
The application must be made on forms prepared by the Department and supplied by the county assessor and must include such information as may be required to determine the entitlement of the applicant to agricultural use assessment. Each application must contain an affidavit or affirmation by the applicant that the statements contained therein are true. The application must prominently contain the printed statement “This property may be subject to liens for undetermined amounts.”4.
The application may be signed by:(a)
The owner of the agricultural real property, including tenants in common or joint tenants.(b)
Any person, of lawful age, authorized by an executed power of attorney to sign an application on behalf of any person described in paragraph (a).(c)
The guardian or conservator of an owner or the executor or administrator of an owner’s estate.5.
The county assessor shall not approve an application unless the application is signed by each owner of record or his or her representative as specified in subsection 4. Additional information may be required of the applicant if necessary to evaluate his or her application.
Source:
Section 361A.110 — Filing, contents and execution of application., https://www.leg.state.nv.us/NRS/NRS-361A.html#NRS361ASec110.