3.04.010: PURPOSE:
The purpose of this chapter is to enact the legislative intent of Nevada Revised Statutes chapter 749 and the creation of a special category of real property for tax purposes to be defined as "open space real property". Persons whose property fits within the definition of open space use, and otherwise meets the requirements of this chapter, may secure reduced property tax assessments on such land during the period of time that such use is continued. (MC Ord. 53A §1, 1975)