Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 361.7368 — Occupied by the owner defined
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.
Source: official text