GIDs are initiated at the prerogative of Boards of County Commissioners¹ (“County Boards”) either by resolution “adopted by the…County” Board² itself, or (by) petition proposed by any owner of (real) property to be located (with)in the (new) district” resulting in such a resolution³.

Prior to 1965 there were no County Board justifications for creating GIDs. But that all changed with passage of NRS 318.055(2)(c) in 1965⁴, and NRS 318.055(4)(c) in 1977⁵. But because of non-retroactivity, GIDs created prior to 1965 or 1977 (like IVGID) were/are able to escape these NRS justification requirements. And given NRS 308.010(3) declares that “to avoid excessive diffusion of local tax sources (and)…prevent (the) unnecessary proliferation and fragmentation of local government…the creation of new districts” subject to the above (justification) requirements is “(dis)couraged.” Which means that insofar as IVGID is concerned, the requisites of: “public convenience and necessity,” and that “the district (be) economically sound and feasible,” will likely never be imposed.

So now you know!

1. See NRS 318.070(2).
2. See NRS 318.055(1)(a).
3. See NRS 318.055(1)(b).
4. Which stated that a GID’s “initiating ordinance shall set forth…a statement that the ordinance creating such district w(ould) be based on the board’s finding: (1) That the public convenience and necessity require the creation of such district; and, (2) That the creation of such district is economically sound and feasible.”
5. Which stated that in addition to the board’s finding: (1) That the public convenience and necessity require the creation of such district; and, (2) That the creation of such district is economically sound and feasible,” its “initiating ordinance must set forth…a statement that the ordinance creating the district will be based on the board’s finding…(3) The service plan for the district conforms to subsection 1 of NRS 308.030; and, (4)…(it) does not contravene any of the criteria enumerated in subsection 1 of NRS 308.060.”