Nevada Administrative Code
Chapter 360 - Revenue and Taxation: Generally
ESTIMATION OF POPULATION
Section 360.368 - Determination of estimates for unincorporated towns
Current through December 31, 2024
1. Except as otherwise provided in this section or NAC 360.375, the estimate of the population of an unincorporated town must be determined by using the town-county ratio for the unincorporated town obtained from the relevant housing unit model. The ratio may be adjusted by the Department and the demographer employed by the Department:
The resulting town-county ratio must be multiplied by the total population of the county calculated pursuant to NAC 360.365 or 360.375.
2. If the Department and the demographer employed by the Department determine that the data necessary to produce a workable housing unit model is not available, the estimate of the population of the unincorporated town may be determined by using:
Added to NAC by Tax Comm'n by R102-98, eff. 11-20-98; A by R098-22A, eff. 6/11/2024
NRS 360.283