“Owner” defined.

NRS 361A.060, under TAXES ON AGRICULTURAL REAL PROPERTY AND OPEN SPACE.

NRS 361A.060

NRS 361A.060 “Owner” defined. “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)