Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › ESTIMATION OF POPULATION › Section 360.365 - Determination of estimates for State and counties

Current through June 11, 2024
1. Except as
			 otherwise provided in this section or NAC 360.375, estimates of the population
			 of this State and its counties must be determined by averaging on an equal
			 basis the results of the Nevada regression model and the relevant housing unit
			 model.
2. The housing unit model
			 must include housing units listed on the county assessors' records as of July 1
			 of each year. Only units included on the county assessors' records may be used
			 unless the appropriate local governmental official certifies to the Department
			 that the unit has been approved for occupancy on or before July 1.
			 Documentation certified by the appropriate local governmental official, subject
			 to the approval of the Department and the demographer employed by the
			 Department, may be submitted to the Department to verify that a housing unit
			 should be included in the calculations.
3. The number of persons per household must
			 be calculated using the last decennial census unless a more recent source is
			 available and has been approved by the Department and the demographer employed
			 by the Department. The number of persons per household may be adjusted using
			 historical rates of change in persons per household. To the extent possible,
			 the vacancy rate must be determined for all incorporated cities and
			 unincorporated towns within a county on a consistent basis using data from the
			 last decennial census. The occupancy rate may be updated by using a postal
			 survey, data from utilities providing services within those cities and towns or
			 information from other sources acceptable to the Department and the demographer
			 employed by the Department that indicates changes to data from the last
			 decennial census.
4. A county and
			 the incorporated cities and unincorporated towns within that county may
			 coordinate and agree upon the data to be included in the housing unit models
			 for the county and each incorporated city and unincorporated town. If the
			 county, incorporated cities and unincorporated towns cannot agree by September
			 30, the question of what data may be included must be submitted to the
			 Department and the demographer employed by the Department for resolution.
			 Housing unit estimates must be submitted to the demographer employed by the
			 Department not later than the first state working day in November.
5. If the Department and the demographer
			 employed by the Department determine that data is unavailable to produce a
			 workable housing unit model, the Nevada regression model must be used to
			 determine the population of the county.
6. If the Department and the demographer
			 employed by the Department determine that data is unavailable to produce a
			 workable Nevada regression model, the housing unit model must be used to
			 determine the population of the county.
7. If the Department and the demographer
			 employed by the Department determine that data is unavailable to produce a
			 workable housing unit model and a workable Nevada regression model, the latest
			 estimates prepared by the Bureau of the Census must be used to determine the
			 population of the county.
Added to NAC by Dep't of
				Taxation, eff. 9-1-89; A by Tax Comm'n, 8-7-90; 9-13-91; 5-27-92; R102-98,
				11-20-98; A by Dep't of Taxation by R150-10,
				12-20-2012;	A by
				R098-22A,
				eff. 6/11/2024
NRS 360.283