361.334 - Definitions. - Nevada Statutes

361.334  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.

      (Added to NRS by 1997, 1111; A 2001, 1551)