Definitions.
Nev. Rev. Stat. § 361.334
in effectAs 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.
Source: NV Statutes (Official Site)URL: https://www.leg.state.nv.us/nrs/NRS-361.htmlFetched: 10/4/2026