Nevada Code § 450.010

Taxpayers defined
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For
the purposes of NRS 450.010 to 450.510 , inclusive, taxpayers means
citizens of the United States of the age of 18 years and upward who, at the
time of filing their petition, are registered electors of the county in which
an election is proposed to be held and whose names appear on the latest
assessment roll of the county as owners of real or personal property.

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