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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)


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 ?
Where is the largest and fastest growing market for the lessors of non-financial intangible assets?
A lessee files for bankruptcy protection, continues to use equipment subject to a lease, but does so without making payments (or without making the full contract-rate payment) to the lessor during the limbo period.
"I think the party is over in terms of lower interest rates," said Robert Martin, CEO of Asia's largest-listed aircraft lessor BOC Aviation.
Because at the initial stages, the Lessors'/Banks' Stake in the Cost of the Vehicle is considerably greater than that of the Lessee/Financee and, therefore, the Cost of Insurance Premium ought to be accordingly apportioned inbetween the Lessors and the Lessee/Financees.
The site also provides premium services for the lessor and the tenant, such as: updating, linking and verification of the account's smart pass login, and the client will receive the contract link through a text message.
Lessors calculate and recognize any selling profit or loss at the commencement of the lease as the fair value of the underlying asset (or the sum of lease receivable and any prepaid lease payment by lessee, if lower), less the carrying amount of the underlying asset net of any unguaranteed residual asset, less any deferred initial direct costs of the lessor.
The lessor must register the lease contract with the registration office of the property leases within sixty days from the date of its conclusion.
Aircraft leasing is the most popular transaction structure in the aviation industry and it is important at the outset of any transaction to establish the rights and remedies available to aircraft lessors in the event of default.
Similarly, lessors will recognize revenue in the same manner.
What might lessors in similar circumstances do to prevent undesired tax consequences?