Well it depends upon what type of “fee” we’re talking about. For instance,

Generic Fees: If it’s a generic “fee,” which no other statute specifically addresses¹, all that’s required is a mere Board majority².

Water And Sanitary Sewer Fees: If it’s a sanitary sewer fee pursuant to NRS 318.140, or a water facilities fee pursuant to NRS 318.144, NRS 318.199(2) instructs that the District’s “board of trustees (‘Board’) shall hold public hearings after 30 days’ notice has been given to all users of the service or product within the district.” And NRS 318.199(5) instructs that

“If, after public hearing, the (Board) determines that…proposed action is required, the board shall adopt a resolution establishing the new or changed rates, tolls, charges, services to be performed or products to be furnished.”

Increased Fees For Which Enterprise Funds Were Created: If it’s an “increase(d)…fee imposed for the purpose for which an enterprise fund was created,”³ NRS 354.613(2) instructs that the fee can only be approved

“Under a nonconsent item that is separately listed on the agenda for a regular meeting of the governing body, (where) the governing body determines that:

(a) The increase is not prohibited by law;

(b) The increase is necessary for the continuation or expansion of the purpose for which the enterprise fund was created; and,

(c) All fees that are deposited in the enterprise fund are used solely for the purposes for which the fees are collected.”

The Recreation (“RFF“)/Beach (“BFF“) Facility Fees: If it’s the District’s RFF/BFF,

“Each year as part of the annual budget process the Board traditionally approves a resolution which outlines the billing and collection process(es) set forth in Nevada Revised Statutes (“NRS”) 318.197⁴ and 318.201⁵, as well as establish(es) the amount of the…RFF and…BFF to be collected.”⁶ At (a publicly noticed) meeting (generally held in April of each year) the Board of…Trustees t(akes) action (via resolution⁷)…approv(ing a) preliminary report [“For (the) Collection on the County Tax Roll of Recreation Standby and Service Charges”⁸]…as well as set(ting a)…public hearing (date, generally held in May of each year)…to consider final action” for the forthcoming fiscal year…Upon…conclusion of th(at public) hearing the Board (typically)…adopt(s) another resolution⁹…which…(approves a final report¹⁰ contain(ing) a description of each parcel of real property receiving…services and facilities(, and) the (final) amount of…charge(s)…for such year.”¹¹

Conclusion: So there you go! Now you the reader know how and under what authority the District adopts fees.

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1. Although it doesn’t apply to “fees,” an example of a statute which calls for a greater than majority of the Board would be NRS 350.020(3) which only allows the Board to incur a general obligation without voter approval “by an affirmative vote of two-thirds of the members elected to the governing body.” And NRS 318.280(1) which only allows the Board to borrow money “in anticipation of the collection of taxes or other revenues (but excluding special assessments) and to issue short-term notes, warrants and interim debentures to evidence the amount so borrowed…without an election…(only) upon the affirmative vote of four trustees.” And NRS 318.350(1) which allows the Board to defray the “expenses of making any public improvement…by special assessments upon lands and premises abutting upon that part of the street or alley so improved or proposed so to be, or the lands abutting upon the improvement and the other lands as in the opinion of the board may be specially benefited by the improvement…by an affirmative vote of at least two-thirds of its members.”
2. See Policy No. 3.1.0.5(c) which instructs that “the Board of Trustees shall only take action by the affirmative vote of at least a majority of its members, which is three (3), except where a greater requirement for passage of the action is prescribed by applicable law, including but not limited to NRS 318.280 and NRS 318.350.”
3. Such as the District’s Recreation Facility Fee (“RFF”) insofar as its Community Services enterprise Fund is concerned, the District’s Beach Facility Fee (“BFF”) insofar as its Beach enterprise Fund is concerned, or the rates and charges for water, sewer, or solid waste removal services insofar as its Utility enterprise Fund is concerned.
4. Which allows general improvement district (“GID”) Boards to “fix (in part)…recreational facilit(y)…standby service charges, for services or facilities furnished by the district, (as well as)…the (mere) availability of service.”
5. Which allows “any (GID) board which has adopted rates pursuant to…chapter (NRS 318 to)…elect to have such charges for the forthcoming fiscal year collected on the tax roll.”
6. See page 103 of the packet of materials prepared by staff in anticipation of the Board’s May 27, 2020 meeting (“the 5/27/2020 Board packet”).
7. See NRS 318.201(1). For an example of the resolution the Board adopts (for fiscal year 2023-24), Resolution No. 1901, see page 1002 of the packet of materials prepared by staff in anticipation of the Board’s April 12, 2023 meeting (“the 4/12/2023 Board packet“).
8. An example of the preliminary report the Board approves (for fiscal year 2023-24) appears at pages 1003-1008 of the 4/12/2023 Board packet.
9. See NRS 318.201(9). An example of the resolution the Board adopts (for fiscal year 2023-24), Resolution No. 1902, appears at pages 490-493 of the 5/25/2023 Board packet.
10. An example of the report the Board approves (for fiscal year 2023-24) appears at pages 494-499 of the 5/25/2023 Board packet.
11. See NRS 318.201(8) and (9).