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One who rents real property or Personal Property to another.

A lessor of land is a landlord.


Landlord and Tenant.


n. the owner of real property who rents it to a lessee pursuant to a written lease. Thus, he/she/it is the landlord and the lessee is the tenant. (See: lease, lessee, landlord, tenant, landlord and tenant)


noun business owner, landlord, owner, propprty owner
See also: landlord, obligee, transferor


a person who grants a LEASE of property.

LESSOR. contr. He who grants a lease. Civ. Code of L. art. 2647.

References in periodicals archive ?
Therefore in the event of a dispute over the right to possession of the aircraft, in theory the lessor may pursue attachment of the aircraft by court proceedings in the UAE, and in any Emirate of the UAE where the aircraft is situated afterwards to physically retrieve the aircraft.
Among the challenges aircraft lessors will need to navigate over the coming years include industry cyclicality, geopolitical risk, oil price volatility, competitive pressures on underwriting standards, funding and placing the delivery of large aircraft order books, residual value risk associated with older model planes, and rising interest rates.
Lessors such as BOC Aviation, which place their aircraft with airlines globally, are emerging as important customers for plane makers.
Sometimes the lessor is managing financial assets and ometimes the lessor is managing operating assets.
In considering the tax treatment we have considered the tax treatment of the lessors assuming that the lessor is not in the same jurisdiction of the lessee.
The lessor is a registrant in the business of leasing vehicles.
Although they have made half-hearted attempts to discuss the problem, both lessor and lessee have decided they're probably not going to work this out by themselves; the lawyers have been called.
CA 20 01 does have some good news for the lessor in the area of policy cancellation.
Acquisition or bank fee--similar to bank points in a mortgage, this fee is paid up front to lessor.
Put another way, that's all taxes except for any income taxes that the lessor would have to pay in connection with the lease.
Companies that want to deduct cancellation payments should not lease replacement property from the original lessor.
The lessor assumes all the risks of ownership; he incurs asset depreciation expense, technological obsolescence hazards, lost interest earnings on other investment alternatives, and default losses.