1. The city council of any city or the board of county commissioners of any county which has adopted a master plan as provided in this chapter which includes future or present sites for parks and playgrounds may require that: (a) The developers of a planned unit development dedicate land as provided by NRS 278.4979 , 278.498 and 278.4981 ; or (b) A residential construction tax be imposed on the privilege of constructing planned unit developments in the manner provided by NRS 278.4983 , if the ordinance defining and regulating planned unit developments in the particular city or county imposes open space requirements less than those required by the ordinance adopted pursuant to NRS 278.4981 . 2. If a requirement to dedicate land or pay a residential construction tax is imposed on the construction of a planned unit development, the planned unit development is eligible to receive a credit against the amount of land to be dedicated or the amount of the residential construction tax imposed, for the amount and value of the developed open space within the planned unit development.
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