The problem with the fees IVGID adopts and assesses is not so much their label, but rather, how they are assessed and collected. As stated elsewhere, the District’s Board regularly elects to have its RFF/BFF automatically collected against all non-exempt Incline Village/Crystal Bay properties which are on the county ad valorem tax roll. In other words, the District doesn’t send out a bill for payment the way other fees are normally assessed/collected. Such as the District’s water, sewer and solid waste disposal charges. Although the District relies upon the authority of NRS 318.201 to assess real property, let’s dig a bit deeper.

As elsewhere stated, NRS 318.201(1) instructs that

“Any board which has adopted rates pursuant to this chapter may…elect to have such charges for the forthcoming fiscal year collected on the tax roll in the same manner (as)…the county’s general taxes. In such event, (the board) shall cause a written report to be prepared…which shall contain a description of each parcel of real property receiving…services and facilities, and the amount of the charge for each parcel for such year” for the services and facilities such parcel receives.

And NRS 318.201(9) instructs that

“After the (mandatory public) hearing¹, 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…with the county assessor for inclusion on the assessment roll…which shall contain a description of each parcel receiving the services and the amount of the charge.”

Therefore

“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.”²

“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”) 318.197³ and 318.201⁴, as well as establishing the amount of the…RFF and…BFF to be collected.”⁵ At (a publicly noticed) meeting (generally held in May of each year) the Board of…Trustees t(akes) action [via resolution⁶…approv(ing a final) report [“For Collection on the County Tax Roll of Recreation Standby and Service Charges”⁷] 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.”⁸

“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.”⁹ “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.”¹⁰ “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.”¹¹ 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.”¹²

From the foregoing the reader can see that in order for the District to collect the RFF/BFF against real property, the District must: furnish services or facilities to those real properties which are assessed; and, determine the amount of the charge for those services or facilities. Which as stated elsewhere shall “(1) appl(y) to the direct beneficiary of a particular service, (2) (be) allocated directly to defraying the costs of providing (a) service, and (3) (be) reasonably proportionate to the benefit received.”¹³

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

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1. See NRS 318.201(6)-(8) which instruct that “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)… publi(shed) as provided in this section…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…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…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.”
2. 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”).
3. 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..”
4. 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.”
5. 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”).
6. 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“).
7. 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.
8. See NRS 318.201(8) and (9).
9. See ¶7 at page 492 of the 5/25/2023 Board packet for instance.
10. See NRS 318.201(11).
11. See NRS 318.201(10).
12. See NRS 318.201(12).
13. See State of Hawaii v. Medeiros, 89 Haw. 361, 973 P.2d 736, 742 (1999).