In a nutshell, it’s what Nevada calls a general improvement district (“GID”).

To prove the point, we harken back to IVGID’s creation on May 20, 1961. On that date the Washoe County Board of Commissioners (“County Board”) unanimously adopted Bill No. 57 of Ordinance No. 97 which

“Determine(d) and…declare(d) that…due to the necessity of immediately providing for the exercise of the powers of (a) general improvement district…an emergency exist(ed) requiring…creat(ion) and establish(ment of)…the Incline Village General Improvement District…To take effect from and after its passage and publication.”¹

Given the District has the words “General Improvement District” included within its name, NRS 318.055(4)(a) instructs that

“If the District is authorized to exercise more than one basic power², the words ‘General Improvement District’ (shall follow)…the chosen name,”

And NRS 318.075(1) instructs that

“The adoption of the ordinance creating the district shall finally and conclusively establish the regular organization of the district against all persons…(and) shall thenceforth be a governmental subdivision of the State of Nevada, a body corporate and politic and a quasi-municipal corporation,”

It is now conclusively established that IVGID is a GID!

Which is why staff admit on IVGID’s website that it is a GID because it “was established under Nevada Revised Statutes, Chapter 318.”³

And now you know.

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1. That was, May 31, 1961.
2. And here it is.
3. NRS 318.010 instructs that “this chapter shall be known and may be cited as the General Improvement District Law.”