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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