Nevada Administrative Code
Chapter 360 - Revenue and Taxation: Generally
ESTIMATION OF POPULATION
Section 360.385 - Classification of housing units as occupied or vacant

Universal Citation: NV Admin Code 360.385

Current through December 31, 2024

1. All housing units must be classified as occupied or vacant.

2. A housing unit must be classified as occupied if a person or persons are living in it as their usual place of residence or are only temporarily absent. If the person or persons occupying the unit have their usual place of residence elsewhere, the unit must be classified as vacant.

3. A housing unit must be classified as vacant if no one is living in it at the time calculations are being made, unless its occupants are only temporarily absent. If, at the time calculations are being made, the unit is temporarily occupied by a person or persons who have their usual place of residence elsewhere, the unit must be classified as vacant.

Added to NAC by Dep't of Taxation, eff. 9-1-89

NRS 360.283

Disclaimer: These regulations may not be the most recent version. Nevada may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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