{"data":{"id":"us-nv/nrs-361.7368","jurisdiction":"us-nv","citation":"NRS 361.7368","heading":"“Occupied by the owner” defined.","body":"“Occupied by the owner” means that a single-family residence and the appurtenant land are held for the exclusive use of an owner, or one or more of the owners, and not rented, leased or otherwise made available for exclusive occupancy by a person other than an owner or the owners.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 361 - PROPERTY TAX","POSTPONEMENT OF PAYMENT OF TAX"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-361.html#NRS361Sec7368","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:37Z","sha256":"79030b49d0bdbf6bd1875fe2801e50f23d52ea7106f1c74ff230118a84096cd5","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-361.7366","next":"us-nv/nrs-361.737"},"notice":"GroundRules: Original legal text. Not legal advice."}