2014 Nevada Revised Statutes
Chapter 361 - Property Tax
NRS 361.334 - Definitions.
As used in NRS 361.334 to 361.435, inclusive:
1. 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.
2. 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.
(Added to NRS by 1997, 1111; A 2001, 1551)
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