Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 360.370 — 360.370
NAC 360.370 Determination of estimates for incorporated cities. ( 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 incorporated city must be determined by using the city-county ratio for the
incorporated city 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
city-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 adjusted Bureau of the Census
ratio must be used to determine the estimate of the population of the
incorporated city.
3. If the Department and the demographer
employed by the Department determine that the data necessary to produce a
workable housing unit model and a workable adjusted Bureau of the Census ratio
is not available, the estimate of the population of the incorporated city 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.
4. As used in this section, adjusted Bureau
of the Census ratio means the fraction or percentage of the total population
of a county that is located within a certain incorporated city or
unincorporated town within the county which is based upon the most recent
estimates prepared by the Bureau of the Census and is adjusted by the
Department and the demographer employed by the Department for annexations,
changes in housing units, any errors or omissions, and any other relevant
information that comes to the attention of the Department and the demographer employed
by the Department.
(Added to NAC by Dept of Taxation, eff. 9-1-89; A by
Tax Commn, 8-7-90; 9-13-91; R102-98, 11-20-98)
Source: official text