Nevada Revised Statutes (Last Updated: December 24, 2014) |
TITLE32 REVENUE AND TAXATION |
CHAPTER361A. Taxes on Agricultural Real Property and Open Space |
GENERAL PROVISIONS |
NRS361A.060. “Owner” defined.
Latest version.
- “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.
(Added to NRS by 1975, 1756; A 1987, 674)