Nev. Rev. Stat. § 361.334 — Definitions

As
used in NRS 361.334 to 361.435 , inclusive:
1.  The term “owner” includes a person who
owns or controls taxable property or possesses in its entirety taxable
property.
2.  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 .
3.  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.