As stated elsewhere, “each year, the District establishes…annual Recreation…and Beach Facility Fee(s which are)…collected…on behalf of the District by the Washoe County Treasurer’s Office…from property owners within the District through a levy placed on the(ir) property tax bill(s) and collected…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”) 318.197¹ and 318.201², as well as establishing the amount of the…RFF and…BFF to be collected.”³ At (a publicly noticed) meeting (generally held in May of each year) the Board of…Trustees t(akes) action [via resolution⁴…approv(ing a final) report [“For Collection on the County Tax Roll of Recreation Standby and Service Charges”⁵] contain(ing) a description of each parcel of real property receiving…services and facilities(, and) the (final) amount of the charge(s)…for such year.”⁶

“The (Board) Secretary (then prepares and) file(s)…a copy of the (final report)…with the County Treasurer (so)…the…Treasurer (can) include the amount of the charges on bills for taxes levied against the respective lots and parcels of land.”⁷ “Thereafter, the amount of the charges is…collected at the same time and in the same manner and by the same persons as, together with and not separately from…general (ad valorem) taxes for the county.”⁸ “The amount of the charges…constitute a lien against (each) lot or parcel of land against which the charge has been imposed as of the time when the lien of taxes on the roll attach.”⁹ And “all laws applicable to the levy, collection and enforcement of general taxes of the county, including, but not limited to, those pertaining to…matters of delinquency, correction, cancellation, refund, redemption and sale, (become) applicable to such charges.”¹⁰

Conclusion: So there you go! Now you the reader know how the District is able to involuntarily collect its BFF and/or RFF against your local Incline Village/Crystal Bay property each year.

1. 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..”
2. 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.”
3. 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”).
4. See NRS 318.201(9). For an example of the resolution the Board adopts (for fiscal year 2023-24), Resolution No. 1902, see pages 490-493 of the packet of materials prepared by staff in anticipation of the Board’s May 25, 2023 meeting (“the 5/25/2023 Board packet“).
5. For an example of the final report the Board approves (for fiscal year 2023-24), see pages 494-499 of the 5/25/2023 Board packet.
6. See NRS 318.201(8) and (9).
7. See ¶7 at page 492 of the 5/25/2023 Board packet for instance.
8. See NRS 318.201(11).
9. See NRS 318.201(10).
10. See NRS 318.201(12).