NRS 244.339 Partial abatement of property taxes imposed on real property used for community gardens or urban farms: Application; duties of board of county commissioners; requirements and limitations; ordinance.

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1. An owner of real property who intends to allow the real property, including, without limitation, land or improvements on the real property, to be used as a community garden or urban farm may submit a request to the board of county commissioners of the county in which the real property is located for a partial abatement of the ad valorem taxes imposed pursuant to chapter 361 of NRS for the parcel on which the community garden or urban farm is located. If the real property is located in a city, the application must include, without limitation, proof that the governing body of the city has issued any necessary approvals for the use of the real property as a community garden or urban farm.

2. If the board of county commissioners receives an application pursuant to subsection 1, the board must provide notification of the application to:

(a)The Chief of the Budget Division of the Office of Finance;

(b)The county assessor;

(c)The county treasurer; and

(d)The governing body of the city where the property is located, if applicable.

3. The board of county commissioners shall hold a public hearing on the application not less than 30 days after providing notification of the application pursuant to subsection 2 and may approve the application after the public hearing if:

(a)The applicant demonstrates that the property is suitable for use as a community garden or urban farm;

(b)The applicant and the person operating the community garden or urban farm are willing and able to use the real property as a community garden or urban farm for a period of not less than 5 years; and

(c)The applicant enters into an agreement requiring the operation of the community garden or urban farm on the property for not less than 5 years beginning on the date of approval of the application.

4. If the board of county commissioners approves an application pursuant to this section, the applicant shall receive a partial abatement of the ad valorem taxes imposed pursuant to chapter 361 of NRS that is equal to 10 percent of the ad valorem taxes otherwise due for the parcel on which the community garden or urban farm is located for a period of 5 years, beginning on the July 1 of the fiscal year immediately following the date of approval of the application.

5. If the owner of real property receives a partial abatement of ad valorem taxes pursuant to this section, the owner shall record the approval of the abatement with the county recorder to ensure subsequent buyers have notice of the terms of the partial abatement.

6. If the real property of the person receiving the partial abatement pursuant to this section ceases to be used as a community garden or urban farm before the time specified in the agreement described in paragraph

(c)of subsection 3 or the person ceases to comply with the terms of the agreement, the owner shall:

(a)Repay to the county treasurer the amount of the abatement that was authorized pursuant to this section before the date on which the property or person ceased to comply; and

(b)Pay the interest on the amount due pursuant to paragraph

(a)at the rate most recently established pursuant to NRS 99.040 for each month, or portion thereof, from the last of the month following the period for which the payment would have been made had the abatement not been approved until the date of payment of the tax.

7. The board of county commissioners shall adopt an ordinance setting forth procedures to ensure the owner is complying with the terms of the agreement described in paragraph

(c)of subsection 3 and continues to qualify for the partial abatement of ad valorem taxes. The procedures must provide, without limitation, for the county treasurer and county assessor to receive yearly notice as to whether the real property continues to qualify for the partial abatement or if the owner of the real property must be required to repay the abatement pursuant to subsection 6.

8. An owner may submit a new application for an abatement pursuant to this section after the expiration of the term of the abatement set forth in subsection 4.