NRS 361.334: Definitions.

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.