IVGID 101

Welcome to Incline Village General Improvement District (“IVGID”) 101. Your educational source for everything you thought you knew, would like to know, or were too embarrassed to ask about general improvement districts (“GIDs”) in general, and IVGID in particular.

Most new, and many long time residents and Incline Village and Crystal Bay property owners have no idea what a GID really is. Nor are they aware of the limited powers GIDs may legitimately exercise; especially those compared to true general governments1. In fact with few exceptions, past trustees, the current general manager (“GM”) or interim GM, and past GMs, are/have nearly all been clueless2! After all, where does one go to learn the truth about GIDs? Is there a class taught by the State? Do our State legislators know anything about these political subdivisions3? What about our county commissioners? Can interested persons pick up the phone, give the State Office of Attorney General (“OAG“), or anyone else for that matter in government, a call and get answers to their GID questions? Has the State or anyone else (other than us) published a guide on the subject like: the OAG’s Open Meeting Law Manual, or the Legislative Counsel Bureau’s Public Records Act Manual For State Agencies? What about the opinion of some GID’s or County Boards of Commissioner’s attorneys4? Or our opinion for that matter? Yes, some GIDs, like IVGID, have brief explanations and/or histories on their web site(s)5. But remember. These sites have by-and-large been created by less than knowledgeable staff. And more accurately, at least insofar as IVGID is concerned, biased staff with an agenda intended to perpetuate everything wrong in our community. Therefore although some of what is stated at IVGID.org as fact may be accurate, a good amount is misleading and deceitful. And some is just downright false6!

Regardless. There’s much more to the GID story than what IVGID represents. And that’s really the purpose of this web site. Hopefully the reader will appreciate the pages which follow. Notwithstanding, if anyone out there has evidence our facts (as opposed to opinions) are wrong, we encourage you to write us (info@ivgid101.com) with the particulars. If we’re wrong, we’re committed to promptly updating our web site to make it as accurate as possible. And we thank you in advance for looking.

  1. Unlike IVGID, true general governments are “legal entities (like counties and cities) vested with executive, legislative and judicial powers” (go to https://www.insee.fr/en/metadonnees/definition/c1244).
  2. Actually, they have not/are not clueless because we keep trying to educate them. However, they just refuse to do what in their hearts they know is the right thing to do because they don’t want to “upset the apple cart.” It’s an example of the old adage, “you can lead a horse to water, but you can’t make him drink.”
  3. Yes GIDs are political subdivisions [see NRS 41.0305 – the term “’political subdivision’ includes…any…special district that performs a governmental function, even though it does not exercise general governmental powers1.” GIDs perform governmental functions in that they have a publicly elected five (5) member Board of Trustees {see NRS 318.095(3)}. They are “entit(ies) which ha(ve) the right to levy or receive money from ad valorem or other taxes” {see NRS 354.474(1)(a)}. And “the right to…receive money from…mandatory assessments, and include…districts organized pursuant to chapter…318.” GIDs are organized pursuant to chapter 318 [see NRS 318.055], and their Boards of Trustees have the “power and authority to levy and collect general (ad valorem) taxes on and against all taxable property within the district” {see NRS 318.225}, as well as to receive money from mandatory assessments “for defraying…the cost…(of) constructing or otherwise acquiring, improving or converting any public improvement (or any combination thereof)…against assessable property specially benefited thereby” {see NRS 318.101(1)}].
  4. An example being former Washoe County Assistant District Attorney Deputy Paul Lipparelli’s August 21, 2015 memo to the Washoe County Board of Commissioners on “The Legal Authority of GIDs in Nevada.”
  5. For an example of IVGID’s, go to its History web page.
  6. Some examples to prove our point: “IVGID is a quasi-public agency” (note that after this web page was first published IVGID staff chose to eliminate the aforesaid representation from its web site even though its use was intended to deceitfully paint the picture that when it comes to IVGID’s powers, this political subdivision can do what no other political subdivision1 can do simply because it is only “quasi-public”). We submit that there is nothing “quasi-public” about a GID. It is 100% “public!” It’s kind of like “quasi-pregnancy.” There’s nothing “quasi” about it inasmuch as one is either or not pregnant.

    Another example: “Sections of Nevada Revised Statute 318 specifically give the…IVGID…Board…the power and authority to enact ordinances and rules governing the management of all of its properties” (see page A14 at https://www.yourtahoeplace.com/uploads/pdf-ivgid/BeachFAQ2007.pdf). Really? We invite you the reader to go to NRS 318 and show us “specifically” where GID Boards have been granted these powers. Because we can’t find where.

    Another example: Only “District parcel(s with beach access) which (are) assessed and…pa(y) in full the current Recreation Fee, (are) eligible to receive…Beach Access..as set forth in this Ordinance” (see ¶43 of Ordinance No. 7). Stated differently, beach access [a “recreation privilege (which) means any privileges of recreation access or special rates afforded to…pass holders or…punch card holders, (specifically) including the privilege to” (see ¶38 of Ordinance No. 7) access “any leisure or sports facility, program, or service owned, operated or provided by the District, (specifically) including (the)…Beaches” (see ¶35 of Ordinance No. 7)] is pre-conditioned upon payment of “all property taxes, special assessments and Recreation Fees on a Parcel…for the current and prior years (in order) to maintain the Parcel’s eligibility for Recreation Privileges” (see ¶44 of Ordinance No. 7). This statement is patently untrue. “All propert(ies) within the…original…boundaries of…the district as of June 1968…receive…the benefit of use of the…beach properties under the (beach) deed(‘s easement) provisions” (see page A16 at https://www.yourtahoeplace.com/uploads/pdf-ivgid/BeachFAQ2007.pdf)! Since this is the justification the District used to rely upon to extend beach access to its employees/their household members (i.e., they’re “guests” of the District), the same justification extends to the “guests” of federal, state and county owned real property within IVGID’s 1968 boundaries. As well as the “guests” of those real properties within IVGID’s 1968 boundaries which do not pay ad valorem taxes, or have been granted express exemption under District policy (for instance, Policy No. 16.1.1) or resolution (for instance, Resolution No. 1889) from paying the Beach Facility Fee (“BFF”).