Nev. Admin. Code § 360.385 — 360.385

NAC 360.385    Classification of housing units as occupied or vacant. ( NRS 360.283 )
1.  All housing units must be classified as
occupied or vacant.
2.  A housing unit must be classified as
occupied if a person or persons are living in it as their usual place of
residence or are only temporarily absent. If the person or persons occupying
the unit have their usual place of residence elsewhere, the unit must be
classified as vacant.
3.  A housing unit must be classified as
vacant if no one is living in it at the time calculations are being made,
unless its occupants are only temporarily absent. If, at the time calculations
are being made, the unit is temporarily occupied by a person or persons who
have their usual place of residence elsewhere, the unit must be classified as
vacant.
(Added to NAC by Dep’t of Taxation, eff. 9-1-89)