Nevada Administrative Code
NAC-360 - Revenue and Taxation: Generally
ESTIMATION OF POPULATION
360.373 - Use of population count from decennial census.

Universal Citation: NV Admin Code 360.373

NAC 360.373 Use of population count from decennial census. (NRS 360.090, 360.283)

1. When the Bureau of the Census conducts a decennial census in this State, the population count from the decennial census may replace the estimates of populations calculated pursuant to NAC 360.365, 360.368 and 360.370.

2. An appropriate local government official may apply to the Department for approval to use the population count from the decennial census. The Department shall approve the request if the Department and the demographer employed by the Department determine that the population count is reasonable and the county and all of the incorporated cities and unincorporated towns within the county agree to use the population count.

3. If the county, incorporated cities and unincorporated towns cannot agree on a method to estimate population on or before December 1, the estimates of the populations of the county and all of the incorporated cities and unincorporated towns in that county must be determined pursuant to NAC 360.365, 360.368 and 360.370.

4. If the population count from the decennial census is used to estimate the population of a county, incorporated city or unincorporated town, the population count must be adjusted, if necessary, by the Department and the demographer employed by the Department for the change in housing units between the effective date of the population count and July 1.

(Added to NAC by Tax Comm’n, eff. 8-7-90; A by R102-98, 11-20-98)

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