Nevada Revenue and Taxation
Sec. § 376A.010
Definitions.


As used in this chapter, unless the context otherwise requires:

1.

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.

2.

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.

3.

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.
Source
Last accessed
Oct. 18, 2019