Nevada Revised Statutes Title 32. Revenue and Taxation § 361A.031. “Converted to a higher use” defined

(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.

(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.