Nevada Administrative Code
NAC-360 - Revenue and Taxation: Generally
ESTIMATION OF POPULATION
360.305 - “Average household size” defined.
NAC 360.305 “Average household size” defined. (NRS 360.283) “Average household size” means the average number of persons in households located in a specified area, calculated by dividing the number of persons living in housing units within the area by the number of occupied housing units, excluding group quarters. In determining average household size, all occupants must be counted, including any lodgers, roomers, boarders, wards, foster children and resident employees who share living quarters.
(Added to NAC by Dep’t of Taxation, eff. 9-1-89)