No it doesn’t!

The District’s Exemptions From Paying The RFF/BFF Are Not Allowed Under NRS 318: We expect the District will continue to exempt favored collaborators, including itself, from paying the RFF/BFF notwithstanding nowhere in NRS 318 is it allowed. So where is the authority? It was fabricated by IVGID staff.

Let’s start with Policy No. 16.1.1. ¶2.0.6 defines “Exempt Real Property…to be real property…located within the current geographic boundaries of the District…which Washoe County has exempted from paying Washoe County property tax(es). Exempt Real Property includes but is not limited to, real property that is used or intended for use for religious or educational purposes, condominium and town house common areas that do not include any Dwelling Units, and publicly owned property.” Based upon this authority, listen how the Board excepts and excludes parcels/dwelling units in the report approved through ¶6 of the resolution adopted pursuant to NRS 318.201(9) from paying the RFF/BFF: “Lots, parcels and areas of land…or the portions thereof used, or intended to be used, for religious…or educational purposes; common areas without occupied structures appurtenant to a condominium or townhouse cluster; and publicly owned lands…In addition, any parcel which is (1) undeveloped, and (2) subject to a deed restriction, acceptable to IVGID staff, preventing any and all development…in perpetuity…(3) whose owner agrees to waive in perpetuity on his own behalf as well as on behalf of his successors and assigns any right to demand in the future any recreation privileges arising from or associated with said parcel is also excepted and excluded from the (RFF/BFF) charges imposed.”

As elsewhere stated, IVGID is a limited purpose special district. Its basic powers “must be one or more of those authorized in NRS 318.116, as supplemented by the sections of this chapter designated therein,”¹ and no others¹². So take a look at NRS 318.197(1). Do you see anywhere where a GID has the power to except and exclude any of the rates, tolls and charges it is empowered to fix? Take a look at NRS 318.116. Do you see anywhere where a GID has the power to pass laws or legislate? Do you see anywhere where a GID has the power to fill any legislative void omitted by the Legislature? Harking back to Dillon’s Rule, “if there is any fair or reasonable doubt concerning the existence of a power, that doubt is (to be) resolved against the (local government) and the power…denied.”¹⁵ Is there any fair or reasonable doubt concerning the District’s power to except and exclude parcels/dwelling units from pay the rates, tolls and charges it is empowered to fix? Regardless of the answer, IVGID has no power to have adopted the BFF/RFF exceptions, exclusions and exemptions it has.

1. See NRS 318.055(4)(b).