Personal property subject to security interest.
Nev. Rev. Stat. § 361.245
in effectWhen 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.
Source: NV Statutes (Official Site)URL: https://www.leg.state.nv.us/nrs/NRS-361.htmlFetched: 10/4/2026
