{"data":{"id":"us-nv/nrs-361.245","jurisdiction":"us-nv","citation":"NRS 361.245","heading":"Personal property subject to security interest.","body":"When personal property is subject to a security interest it shall, for the purpose of taxation, be deemed the property of the person who has possession thereof.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 361 - PROPERTY TAX","ASSESSMENT","General Provisions"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-361.html#NRS361Sec245","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:37Z","sha256":"9d0859ae3275b4b90b31539a3131c88b29a9350436b2058ab4611de3dc312dc6","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-361.2445","next":"us-nv/nrs-361.260"},"notice":"GroundRules: Original legal text. Not legal advice."}