NAC375.067. “Joint tenancy” and “joint tenants” defined.

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“Joint tenancy” or “joint tenants” means a relationship in which two or more owners hold identical interests in real property simultaneously by the same instrument and with the same right of possession. A joint tenant has a right of survivorship to the other joint tenant’s share.

(Added to NAC by Tax Comm’n by R181-01, eff. 5-13-2002)

                    
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