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Nevada · Through 2025 session (NRS as revised 2026-08-25) · Newer source version available

NRS 361A.060: “Owner” defined.

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Where this section sits in the code
  1. TITLE 32 — REVENUE AND TAXATION
  2. CHAPTER 361A - TAXES ON AGRICULTURAL REAL PROPERTY AND OPEN SPACE
  3. GENERAL PROVISIONS

“Owner” means any person having a legal or equitable freehold estate in agricultural or open-space real property, including a contract vendee of a land sales contract respecting the property, but excluding a lessee or tenant of the property.

Collected 2026-09-03T05:51:37Z. Source file · JSON

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