As elsewhere stated, staff and past IVGID Boards have told us what the RFF/BFF allegedly pay for. Here we share how they’re able to levy and collect them against local parcels. As the reader will see, it’s a three (3) part process.

Part 1:

“Each year, the District(‘s Board) establishes…annual Recreation…and Beach Facility Fee(s)…As part of the annual budget process, the Board…approve(s) a resolution¹ which…establish(es)…the revenues required to support debt, capital expenditures, and operations for the District’s various (public) recreation and beach facilities…(Which when) combined with (operational) service charges collected…for facility use and program activities…serve to (financially) support…operations of the District funded by (its) Community Services…and Beach Fund(s), respectively…The resolution also…outlin(es) the billing and collection process set forth in Nevada Revised Statutes…318.201.“² Those processes are detailed in “a written ‘Report’ (for collection on the county tax roll³ which)…contain(s) a description of each parcel of real property (allegedly) receiving…services and facilities and the amount of the charge for each parcel for such year, computed in conformity with the charges prescribed by the resolution.”²

Applicable portions of NRS 318.201 which outline the billing and collection processes for rates which have been adopted by the Board pursuant to chapter NRS 318, which it has elected be collected on the county tax roll, are as follows:

“1. Any board which has adopted rates pursuant to this chapter may, by resolution or by separate resolutions, elect to have such charges for the forthcoming fiscal year collected on the tax roll in the same manner, by the same persons, and at the same time as, together with and not separately from, the county’s general taxes. In such event, it shall cause a written report to be prepared and filed with the secretary, which shall contain a description of each parcel of real property receiving such services and facilities and the amount of the charge for each parcel for such year, computed in conformity with the charges prescribed by the resolution…

4. The board may make the election specified in subsection 1 with respect only to delinquent charges and may do so by preparing and filing the written report, giving notice and holding the hearing therein required only as to such delinquencies.

5. The secretary shall cause notice of the filing of the report and of a time and place of hearing thereon to be published once a week for 2 weeks prior to the date set for hearing, in a newspaper of general circulation printed and published within the district if there is one and if not then in such paper printed and published in a county within which the district is located.

6. Before the board may have such charges collected on the tax roll, the secretary shall cause a notice in writing of the filing of the report proposing to have such charges for the forthcoming fiscal year collected on the tax roll and of the time and place of hearing thereon, to be mailed to each person to whom any parcel or parcels of real property described in the report is assessed in the last equalized assessment roll available on the date the report is prepared, at the address shown on the assessment roll or as known to the secretary. If the board adopts the report, then the requirements for notice in writing to the persons to whom parcels of real property are assessed does not apply to hearings on reports prepared in subsequent fiscal years⁴ but notice by publication as provided in this section is adequate.

7. At the time stated in the notice, the board shall hear and consider all objections or protests, if any, to the report referred to in the notice and may continue the hearing from time to time. If the board finds that protest is made by the owners of a majority of separate parcels of property described in the report, then the report shall not be adopted and the charges shall be collected separately from the tax roll and shall not constitute a lien against any parcel or parcels of land.

8. Upon the conclusion of the hearing, the board may adopt, revise, change, reduce or modify any charge or overrule any or all objections and shall make its determination upon each charge as described in the report, which determination is final.

9. After the hearing, when the board has made a final decision on a service charge or fee to be collected on the county tax roll, the secretary shall prepare and file a final report, which shall contain a description of each parcel receiving the services and the amount of the charge, with the county assessor for inclusion on the assessment roll. If a report is filed after the closing of the assessment roll but before the extension of the tax roll, the auditor shall insert the charges in such extension.

10. The amount of the charges shall constitute a lien against the 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.

11. The county treasurer shall include the amount of the charges on bills for taxes levied against the respective lots and parcels of land. Thereafter the amount of the charges shall be collected at the same time and in the same manner and by the same persons as, together with and not separately from, the general taxes for the county. The charges shall become delinquent at the same time as such taxes and are subject to the same delinquency penalties.

12. All laws applicable to the levy, collection and enforcement of general taxes of the county, including, but not limited to, those pertaining to the matters of delinquency, correction, cancellation, refund, redemption and sale, are applicable to such charges.

13. The county treasurer may issue separate bills for such charges and separate receipts for collection on account of such charges.”

Part 2:

Applicable portions of the Resolution the Board adopts each year⁵ which outline the billing and collection processes for rates which have been adopted by the Board pursuant to chapter NRS 318, states, in part, are as follows:

“6. All of the charges (t)herein constitute a perpetual lien on and against each of the parcels of property…in said report, which lien is effective as of the date on which general (i.e., ad valorem) taxes for the (subject) fiscal year (there 2025-2026) become a lien.

7. The Secretary shall file arewith the Washoe County Treasurer a copy of the Report with a statement endorsed thereon over his signature that it has been finally adopted by the Board, and the Washoe County Treasurer shall enter the amounts of the charges (in two separate and distinct lines items identified as Recreation Facility Fee and Beach Facility Fee) against the respective lots or parcels of land as they appear on the current Washoe County tax roll…

8. The Washoe County Treasurer shall include the amount of the charges (in two separate and distinct lines items identified as Recreation Facility Fee and Beach Facility Fee) on the bills for taxes levied against respective lots or parcels of land in said Report, or, in his discretion, issue separate bills therefor and separate receipts for collection on account thereof; and said amounts shall be collected at the same time and in the same manner and by the same persons as, together with and not separately from the general taxes for the District, and shall be delinquent at the same time and thereafter be subject to the same delinquent penalties; and all laws applicable to the levy, collection, and enforcement of general taxes of the District, including, but not limited to, those pertaining to the matters of delinquency, correction, cancellation, refund, redemption and sale, are applicable to such charges.”

Part 3:

Applicable portions of the Report the Board adopts each year⁶ which outline the billing and collection processes for rates which have been adopted by the Board pursuant to chapter NRS 318, states, in part, as follows:

“V. The Board has, by resolution, elected and determined to have such charges for the forthcoming fiscal year collected on the general tax roll of the County of Washoe for said year, on which general District taxes are collected, in the same manner, by the same persons and at the same time, together with and not separately from its general District taxes…
for the processing of these fees.

VI. The amounts of the charges shall constitute a lien against the lot or parcel of real property against which the charge has been imposed as of the time when the lien of taxes on the roll attaches, and all laws applicable to the levy, collection and enforcement of general taxes of the District, including, but not limited to, those pertaining to the matters of delinquency, correction, cancellation, refund, redemption and sale, are applicable to such charges.

VII. The County Treasurer shall include the amount of the charges on the bills for taxes levied against the respective lots and parcels of land, and thereafter the amounts of the charges shall be collected at the same time and in the same manner and by the same persons as, together with and not separately from, the general taxes for the District, and shall be delinquent at the same time and thereafter be subject to the same delinquency penalties, provided that the County Treasurer may, in his discretion, issue separate bills for such charges and separate receipts for collections on account of such charges.”

So there you have it! Now you know how the District is able to levy and involuntarily collect the RFF/BFF against those local Incline Village/Crystal Bay parcels.

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1. An example of the Resolution the Board annually adopts, the reader is directed to Resolution No. 1917 adopted May 30, 2025.
2. See that May 30, 2025 staff memoranda in support of Resolution No. 1917.
3. An example of the Report the Board annually adopts pursuant to ¶6 of the accompanying Resolution, the reader is directed to that Report adopted May 30, 2025
4. Given this process was initiated by the Board some decades ago, this process for subsequent years does not apply.
5. Again refer to Resolution No. 1917.
6. Again refer to the Report.