Nevada Revised Statutes Section 361.7368 - Revenue and Taxation

“Occupied by the owner” defined. “Occupied by the owner” means that a single-family residence and the appurtenant land are held for the exclusive use of an owner, or one or more of the owners, and not rented, leased or otherwise made available for exclusive occupancy by a person other than an owner or the owners.

Last modified: February 27, 2006