{"data":{"id":"us-nv/nrs-361a.060","jurisdiction":"us-nv","citation":"NRS 361A.060","heading":"“Owner” defined.","body":"“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.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 361A - TAXES ON AGRICULTURAL REAL PROPERTY AND OPEN SPACE","GENERAL PROVISIONS"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-361A.html#NRS361ASec060","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:37Z","sha256":"b4b6fc10a77142b80653765c15e05ced28985d1536941c05a1e75fc4d388cbed","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-361a.050","next":"us-nv/nrs-361a.065"},"notice":"GroundRules: Original legal text. Not legal advice."}