Nevada Revised Statutes Title 32. Revenue and Taxation § 361.2275. Determination of status of property as leased or used

(a) “Durable” means for a determinable period with a reasonable certainty that the use, possession or claim with respect to the property will continue for that period.

(b) “Exclusive” means the enjoyment of a beneficial use of property, together with the ability to exclude from occupancy persons or entities other than the owner who may interfere with that enjoyment.

(c) “Independent” means the ability to exercise authority and exert control over the management or operation of the property pursuant to the terms and provisions of the contract with the owner. A possession or use is independent if the possession or use of the property is sufficiently autonomous under the terms and provisions of the contract with the owner to constitute more than a mere agency.