Nevada Revenue and Taxation

Sec. § 376A.010

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


“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.


“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.


“Open-space use” includes:


The preservation of land to conserve and enhance natural or scenic resources;


The protection of streams and stream environment zones, watersheds, viewsheds, natural vegetation and wildlife habitat areas;


The maintenance of natural and artificially created features that control floods, other than dams;


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


The development of recreational sites.

Last accessed
Feb. 5, 2021