In lieu of conducting a special census as provided by sections 28-6532 and 42-5033:

1. Before May 1 of the sixth year following a federal decennial census, a county may submit to the director of the department of revenue, the director of the department of transportation and the state treasurer the county’s population estimate as of the fifth year following the last decennial census as approved by the office of employment and population statistics. On submittal, that population, plus any revisions due to annexations certified by the United States bureau of the census, shall be used for distribution of state shared tax revenues pursuant to sections 28-5808, 28-6540, 42-5029 and 43-206 to the county beginning July 1 of the sixth year following the last decennial census through June 30 of the year following the next decennial census.

2. Before May 1 of the sixth year following a federal decennial census, a county may contract with the United States bureau of the census to conduct a sample survey that results in a mid-decade resident population and submit the results of that survey to the director of the department of revenue, the director of the department of transportation and the state treasurer. The survey shall also report total resident population in housing units, total resident population in group quarters, total housing units and total occupied housing units for the county. On submittal, that mid-decade resident population, plus any revisions due to annexations certified by the United States bureau of the census, shall be used as the base for the calculation of population estimates for the sixth year following the decennial census until the next decennial census by the office of employment and population statistics and for distribution of state shared tax revenues pursuant to sections 28-5808, 28-6540, 42-5029 and 43-206 to the county beginning July 1 in the sixth year following the decennial census through June 30 of the year following the next decennial census. A county contracting for the survey may not exercise the option provided in paragraph 1 of this subsection.

3. Before May 1 of the sixth year following a federal decennial census, a county may request the director of the department of revenue, the director of the department of transportation and the state treasurer to continue to use the most recent United States decennial census through June 30 of the year following the next decennial census for distribution of state shared tax revenues pursuant to sections 28-5808, 28-6540, 42-5029 and 43-206.

4. The most recent population estimates of the United States bureau of the census shall be used annually for distribution of state shared tax revenues pursuant to sections 28-5808, 28-6540, 42-5029 and 43-206 to cities and towns beginning on July 1 in the second year following the decennial census through June 30 of the year following the next decennial census.