Nevada Revised Statutes Section 361.334 - Revenue and Taxation

Definitions. As used in NRS 361.334 to 361.435, inclusive:

1. 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.

2. 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.

Last modified: February 27, 2006