Nevada Revenue and Taxation

Sec. § 360.285
Certification of population by Governor.


For the purposes of this title, the Governor shall, on or before March 1 of each year, certify the population of each town, township, city and county in this state as of the immediately preceding July 1 from the determination submitted to the Governor by the Department pursuant to subsection 4 of NRS 360.283.


Where any tax is collected by the Department for apportionment in whole or in part to any political subdivision and the basis of the apportionment is the population of the political subdivision, the Department shall use the populations certified by the Governor. The transition from one such certification to the next must be made on July 1 following the certification for use in the fiscal year beginning then. Every payment attributable to a fiscal year must be based upon the certification made on or before March 1 immediately preceding the fiscal year to which the payment will be attributed.

Last accessed
Feb. 5, 2021