NRS 361A.060: “Owner” defined.
Where this section sits in the code
- TITLE 32 — REVENUE AND TAXATION
- CHAPTER 361A - TAXES ON AGRICULTURAL REAL PROPERTY AND OPEN SPACE
- 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