NRS 361.245 Personal property subject to security interest.
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/nv/chapter-361-property-tax/361-245·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
NRS 361.245 Personal property subject to security interest. When personal property is subject to a security interest it shall, for the purpose of taxation, be deemed the property of the person who has possession thereof.