NAC360.385. Classification of housing units as occupied or vacant.

     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)