NAC375.128. “Tenancy in common” and “tenants in common” defined.

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“Tenancy in common” or “tenants in common” means a relationship in which two or more owners hold the same real property by unity of possession but by separate and distinct titles with each person having an equal right to possession of the property but having no right of survivorship.

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

                    
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