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.
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