Nev. Rev. Stat. § 361.334

Current through 82nd (2023) Legislative Session Chapter 535 and 34th (2023) Special Session Chapter 1 and 35th (2023) Special Session Chapter 1

Section 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.

NRS 361.334

Added to NRS by 1997, 1111; A 2001, 1551; 2015, 1085, 1207, 2689

Amended by 2015, Ch. 463,§1, eff. 7/1/2015.

Amended by 2015, Ch. 255,§4, eff. 7/1/2015.

Amended by 2015, Ch. 229,§2, eff. 7/1/2015.

Added to NRS by 1997, 1111; A 2001, 1551