Nevada Revenue and Taxation
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