Nev. Admin. Code § 360.365 — 360.365

NAC 360.365    Determination of estimates for State and counties. ( NRS 360.090 , 360.283 )
1.  Except as otherwise provided in this
section or NAC 360.373 , 360.375 or 360.377 , estimates of the population of
this State and its counties must be determined by averaging on an equal basis
the results of the Nevada regression model and the relevant housing unit model.
2.  The housing unit model must include
housing units listed on the county assessors’ records as of July 1 of each
year. Only units included on the county assessors’ records may be used unless
the appropriate local governmental official certifies to the Department that
the unit has been approved for occupancy on or before July 1. Documentation
certified by the appropriate local governmental official, subject to the
approval of the Department and the demographer employed by the Department, may
be submitted to the Department to verify that a housing unit should be included
in the calculations.
3.  The number of persons per household must
be calculated using the last decennial census unless a more recent source is
available and has been approved by the Department and the demographer employed
by the Department. The number of persons per household may be adjusted using
historical rates of change in persons per household. To the extent possible,
the vacancy rate must be determined for all incorporated cities and
unincorporated towns within a county on a consistent basis using data from the
last decennial census. The occupancy rate may be updated by using a postal
survey, data from utilities providing services within those cities and towns or
information from other sources acceptable to the Department and the demographer
employed by the Department that indicates changes to data from the last
decennial census.
4.  A county and the incorporated cities and
unincorporated towns within that county may coordinate and agree upon the data
to be included in the housing unit models for the county and each incorporated
city and unincorporated town. If the county, incorporated cities and
unincorporated towns cannot agree by September 30, the question of what data
may be included must be submitted to the Department and the demographer
employed by the Department for resolution. Housing unit estimates must be
submitted to the demographer employed by the Department not later than the
first state working day in November.
5.  If the Department and the demographer
employed by the Department determine that data is unavailable to produce a
workable housing unit model, the Nevada regression model must be used to
determine the population of the county.
6.  If the Department and the demographer
employed by the Department determine that data is unavailable to produce a
workable Nevada regression model, the housing unit model must be used to
determine the population of the county.
7.  If the Department and the demographer
employed by the Department determine that data is unavailable to produce a
workable housing unit model and a workable Nevada regression model, the latest
estimates prepared by the Bureau of the Census must be used to determine the
population of the county.
(Added to NAC by Dep’t of Taxation, eff. 9-1-89; A by
Tax Comm’n, 8-7-90; 9-13-91; 5-27-92; R102-98, 11-20-98; A by Dep’t of Taxation
by R150-10, 12-20-2012)