Nevada Revised Statutes

Nev. Rev. Stat. § 361A.031 (2026)

“Converted to a higher use” defined

✓ current as of July 2026
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NRS 361A.031  “Converted to a higher use” defined.

      1.  “Converted to a higher use” means:

      (a) A physical alteration of the surface of the property enabling it to be used for a higher use;

      (b) The recording of a final map or parcel map which creates one or more parcels not intended for agricultural or open-space use;

      (c) The existence of a final map or parcel map which creates one or more parcels not intended for agricultural or open-space use; or

      (d) A change in zoning to a higher use made at the request of the owner.

      2.  The term does not apply to any portion of the parcel that continues to qualify as agricultural or open-space real property.

      3.  The term does not include leasing the land to or otherwise permitting the land to be used by an agricultural association formed pursuant to chapter 547 of NRS.

      4.  As used in this section:

      (a) “Final map” has the meaning ascribed to it in NRS 278.0145.

      (b) “Parcel map” has the meaning ascribed to it in NRS 278.017.

      (Added to NRS by 1987, 671; A 1987, 680; 1993, 2585; 1997, 1265, 1583; 1999, 434; 2009, 1229)

     

Notes of Decisions
Cited in 2 cases (1 in the last 5 years), 1990–2021 · leading case: Convention Props. v. Washoe Cnty. Assessor, 793 P.2d 1332 (Nev. 1990).
Convention Props. v. Washoe Cnty. Assessor, 793 P.2d 1332 (Nev. 1990). · cites it 9× “Subsequently, the Washoe County Assessor determined that, pursuant to amendments of NRS 361A.031, the property had been converted to a higher use because of appellants’ actions towards selling the property for commercial and residential development.”
Laborers' Int'l Union North Am., Local 872 v. City of Las Vegas (D. Nev. 2021). “040 and that it would be converted to a higher use in accordance 15 with NRS 361A.031. Id. On November 30, 2017, these determinations were approved by the State 16 of Nevada Board of Equalization.”
— Nev. Rev. Stat. § 361A.031(2) — 1 case
Convention Props. v. Washoe Cnty. Assessor, 793 P.2d 1332 (Nev. 1990). “Subsequently, the Washoe County Assessor determined that, pursuant to amendments of NRS 361A.031, the property had been converted to a higher use because of appellants’ actions towards selling the property for commercial and residential development.”
— Nev. Rev. Stat. § 361A.031(4) — 1 case
Convention Props. v. Washoe Cnty. Assessor, 793 P.2d 1332 (Nev. 1990). “Subsequently, the Washoe County Assessor determined that, pursuant to amendments of NRS 361A.031, the property had been converted to a higher use because of appellants’ actions towards selling the property for commercial and residential development.”
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