{"data":{"id":"us-nv/nrs-361.334","jurisdiction":"us-nv","citation":"NRS 361.334","heading":"Definitions.","body":"As used in NRS 361.334 to 361.435, inclusive:\n1. The term “owner” includes a person who owns or controls taxable property or possesses in its entirety taxable property.\n2. 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.\n3. 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.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 361 - PROPERTY TAX","EQUALIZATION","Equalization by County Board of Equalization"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-361.html#NRS361Sec334","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:37Z","sha256":"14910204125dea67cc35519da4592b5f8a181cd2d75402cc1ed55b7b5f00dc77","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-361.333","next":"us-nv/nrs-361.335"},"notice":"GroundRules: Original legal text. Not legal advice."}