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2019 Nevada Revised Statutes
Chapter 361 - Property Tax
NRS 361.334 - Definitions.
Universal Citation: NV Rev Stat § 361.334 (2019)
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.
(Added to NRS by 1997, 1111; A 2001, 1551; 2015, 1085, 1207, 2689)
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