NRS 450.010: “Taxpayers” defined.

For the purposes of NRS 450.010 to 450.510, inclusive, “taxpayers” means citizens of the United States of the age of 18 years and upward who, at the time of filing their petition, are registered electors of the county in which an election is proposed to be held and whose names appear on the latest assessment roll of the county as owners of real or personal property.