42-5033. Special census
A. During the fifth year following the decennial census, a county, city or town may cause to be taken by the United States bureau of the census a special census of the population of the county, city or town. The results of the special census may be certified by the director. Beginning July 1 in the sixth year following the decennial census, the special census plus any revisions to the special census certified by the United States bureau of the census shall be used as the basis of apportionment of the taxes under section 42-5029, subsection D until the next federal decennial census.
B. Notwithstanding any of the provisions of section 42-5029, any municipality which is initially incorporated subsequent to the decennial census or July 1 of the fifth year thereafter and which has caused a special census of the population within the municipal limits to be taken by the United States census bureau may cause the result of such special census to be certified to the director. Commencing on July 1 following the completion of such special census, it shall be used as the basis of apportionment of the taxes collected under this article in determining the amount payable to such municipality until the next federal decennial census or special census as provided under section 28-6532.
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