Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 360.305 — 360.305
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 Dept of Taxation, eff. 9-1-89)
Source: official text