Nevada Revised Statutes 361.334 – Definitions
Current as of: 2023 | Check for updates
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As used in NRS 361.334 to 361.435, inclusive:
Terms Used In Nevada Revised Statutes 361.334
- person: means a natural person, any form of business or social organization and any other nongovernmental legal entity including, but not limited to, a corporation, partnership, association, trust or unincorporated organization. See Nevada Revised Statutes 0.039
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.