Nevada § 361.334 Definitions

Nevada Statutes

§ 361.334 — Definitions

Nevada § 361.334

Title 32REVENUE AND TAXATION

Ch. 361Property

Equalization by County Board of Equalization

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Bluebook

Nev. Rev. Stat. § 361.334 (2026).

Text

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.

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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.