Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 360.373 — 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 Commn, eff. 8-7-90; A by R102-98,
11-20-98)
Source: official text