Nev. Admin. Code § 360.390 — 360.390

NAC 360.390    Estimate for county, incorporated city or unincorporated town:
Distribution by demographer; appeal; revised estimates. ( NRS 360.090 , 360.283 )
1.  The demographer employed by the
Department shall distribute to the designated representative of each county,
incorporated city and unincorporated town the estimates of the population of
the county, incorporated city or unincorporated town not later than the first
state working day in December.
2.  A petition to appeal the estimates of the
population of a county, incorporated city or unincorporated town must be
submitted in writing to the Department not later than 2 weeks after the date on
which the estimates are distributed. The petition must set forth the grounds
for the appeal and include copies of all documentation supporting the appeal.
3.  Upon filing a petition to appeal, the
petitioner shall give notice of the appeal to the county and all incorporated
cities and unincorporated towns within the county.
4.  The Department will, within 5 state
working days after receiving a petition to appeal, notify all counties,
incorporated cities and unincorporated towns in the State of the receipt of the
petition.
5.  An appeal must be based on at least one
of the following grounds:
(a) An error was made in the application of the
methodology used to determine the estimates.
(b) An incorrect assumption was made in developing
the proposed estimates.
(c) Additional information has become available
which was not available or not used when the proposed estimates were being
developed and the application of the additional information, if accepted by the
Department and the demographer employed by the Department, would cause the
proposed estimates to change materially.
6.  The Department and the demographer
employed by the Department will review the petition and may issue revised
estimates. If revised estimates are issued, the Department will notify the
petitioner in writing of the revised estimates as soon as practicable. If the
revised estimates are agreed to by the petitioner not later than 30 days after
the date on which the written notification is issued, or within such additional
period as agreed to by the Department and the petitioner, the Department will
issue a written decision on the petition adopting the revised estimates as the
estimates of the population of the respective county, incorporated city or
unincorporated town. If the revised estimates are not timely agreed to by the
petitioner or if the Department and the demographer employed by the Department
determine not to issue revised estimates within 30 days after the submission of
the petition, the Department will set the appeal for hearing.
7.  The appeal must be heard by a hearing
officer of the Department in accordance with the provisions of NAC 360.043 to 360.200 , inclusive. The Department will
mail or transmit by facsimile machine to the petitioner and all counties,
incorporated cities and unincorporated towns a notice of the date for the
hearing during which oral arguments will be heard. The notice must be mailed or
transmitted by facsimile machine not later than 5 state working days before the
date of the hearing. Unless extended by the Department, an oral argument will
be limited to 20 minutes.
8.  A decision of the hearing officer may be
appealed to the Commission. A decision of the Commission is a final decision
for the purposes of judicial review.
9.  An existing estimate of the population of
any incorporated city or unincorporated town that does not submit a petition to
appeal pursuant to this section will not be affected by any revised estimate
that is agreed to by the Department and a petitioner pursuant to this section
unless the Department determines that specific errors were made in the
calculation of the existing estimate.
(Added to NAC by Dep’t of Taxation, eff. 9-1-89; A by
Tax Comm’n by R102-98, 11-20-98; A by Dep’t of Taxation by R150-10, 12-20-2012)
PAYMENT AND COLLECTION OF TAXES AND FEES