A. Except as provided by Section 42-5033.01, the population as shown by the decennial census as certified by the United States bureau of the census shall be used as the basis for the apportionment of monies pursuant to this article on July 1 in the year after the decennial census.

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B. During the fifth year after the decennial census, a county, city or town may request the United States bureau of the census to take a special census of the population of the county, city or town. The results of the special census shall be certified to the state treasurer and shall be used on July 1 in the year after the special census as the basis for the apportionment of monies pursuant to this article, except that a city or town may elect to use either the results of the special census or the most recent population estimates from the United States bureau of the census as provided under Section 42-5033.01. A city or town may use the results of the special census for only one year, and beginning on July 1 in the second year after the special census, the city or town shall use the most recent population estimates from the United States bureau of the census as provided under Section 42-5033.01 as the basis for the apportionment of monies pursuant to this article.

C. Notwithstanding any other law, a city or town that is initially incorporated after the decennial census or July 1 of the fifth year after the decennial census and that has caused a special census of the population within the city or town limits to be taken by the United States bureau of the census may cause the result of the special census to be certified to the state treasurer. Beginning on July 1 after the completion of the special census, the results of the special census or the most recent population estimates from the United States bureau of the census may be used as the basis of the apportionment of monies pursuant to this article in determining the amount payable to the city or town. A city or town may use the results of the special census for only one year, and beginning on July 1 in the second year after the special census, the city or town shall use the most recent population estimates from the United States bureau of the census as provided under Section 42-5033.01 as the basis for the apportionment of monies pursuant to this article.

D. A county may request and utilize a special census for the purposes of subsection B of this section even if one or more incorporated cities or towns in the county do not request a special census. The county special census shall include only those persons residing in unincorporated areas of the county.