Nevada Revised Statutes — Title 32 (Revenue and Taxation)

Nev. Rev. Stat. § 362.60 — Who may make affidavit

The
affidavit may be made by the owner or agent of the owner, or the person
performing the labor, or by any person familiar with the facts, on behalf of
the owner.

Last amended: [8:206:1915; 1919 RL p. 3010; NCL § 6599]

Source: official text