NRS 361.334
Definitions.

As used in NRS 361.334 to 361.435, inclusive:

1.

The term “owner” includes a person who owns or controls taxable property or possesses in its entirety taxable property.

2.

The term “property” includes a leasehold interest, possessory interest, beneficial interest or beneficial use of a lessee or user of property which is taxable pursuant to NRS 361.157 or 361.159.

3.

Where the term “property” is read to mean a taxable leasehold interest, possessory interest, beneficial interest or beneficial use of a lessee or user of property, the term “owner” used in conjunction therewith must be interpreted to mean the lessee or user of the property.

Source: Section 361.334 — Definitions., https://www.­leg.­state.­nv.­us/NRS/NRS-361.­html#NRS361Sec334.

Last Updated

Jun. 24, 2021

§ 361.334’s source at nv​.us