Nevada Administrative Code
NAC-360 - Revenue and Taxation: Generally
ESTIMATION OF POPULATION
360.368 - Determination of estimates for unincorporated towns.
NAC 360.368 Determination of estimates for unincorporated towns. (NRS 360.090, 360.283)
1. Except as otherwise provided in this section or NAC 360.373, 360.375 or 360.377, 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:
(a) For annexations not previously included in the ratio.
(b) To increase the estimates by using the number of housing units added since the date of the most recent estimates of population. The number of housing units must be certified by the appropriate local governmental official.
(c) For any error or omission which comes to the attention of 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:
(a) A decennial census ratio;
(b) A ratio obtained from the most relevant available information; or
(c) An average on an equal basis of the ratios set forth in paragraphs (a) and (b),
as determined by the Department and the demographer employed by the Department.
(Added to NAC by Tax Comm’n by R102-98, eff. 11-20-98)