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2017 Nevada Revised Statutes
Chapter 361A - Taxes on Agricultural Real Property and Open Space
NRS 361A.060 - “Owner” defined.
Universal Citation: NV Rev Stat § 361A.060 (2017)
“Owner” means any person having a legal or equitable freehold estate in agricultural or open-space real property, including a contract vendee of a land sales contract respecting the property, but excluding a lessee or tenant of the property.
(Added to NRS by 1975, 1756; A 1987, 674)
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