Statute 361 334

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)