Nev. Rev. Stat. § 108.22148

1. “ Owner ” includes: (a) The record owner or owners of the property or an improvement to the property as evidenced by a conveyance or other instrument which transfers that interest to the record owner or owners and is recorded in the office of the county recorder in which the improvement or the property is located; (b) The reputed owner or owners of the property or an improvement to the property; (c) The owner or owners of the property or an improvement to the property, as shown on the records of the county assessor for the county where the property or improvement is located; (d) The person or persons whose name appears as owner of the property or an improvement to the property on the building permit; (e) A person who claims an interest in or possesses less than a fee simple estate in the property; (f) This State or a political subdivision of this State, including, without limitation, an incorporated city or town, that owns the property or an improvement to the property if the property or improvement is used for a private or nongovernmental use or purpose; or (g) A person described in paragraph (a), (b), (c), (d) or (e) who leases the property or an improvement to the property to this State or a political subdivision of this State, including, without limitation, an incorporated city or town, if the property or improvement is privately owned.

2. The term does not include: (a) A mortgagee; (b) A trustee or beneficiary of a deed of trust; (c) The owner or holder of a lien encumbering the property or an improvement to the property; or (d) Except as otherwise provided in paragraph (f) of subsection 1, this State or a political subdivision of this State, including, without limitation, an incorporated city or town.