Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 360.368 — 360.368
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.
Ê 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),
Ê as determined
by the Department and the demographer employed by the Department.
(Added to NAC by Tax Commn by R102-98, eff. 11-20-98)
Source: official text