We’ve elsewhere shared: the authority all GIDs have¹ to adopt “rates, tolls, and charges,”² the kinds of “fees” in a vacuum they’re permitted to adopt³, the limits on those “fees,”⁴ and the various “fees” past and current Boards have actually adopted⁵. Given two of those “fees” are the RFF/BFF, and because they represent such large percentages of those revenues assigned to the District’s Community Services (i.e., public recreation⁶) and Beach⁷ Funds⁸, respectively, here we examine what staff and past/current Boards have told us the RFF/BFF actually represent. As well as the Board policies for their assessment. So with that said, let’s begin by examining Board Policies 6.2.0.3.0 and 6.2.0.4.0:

“The District establishes, through the annual budget process, a Recreation…(as well as) a Beach Facility Fee assessed on eligible (i.e., non-exempt) parcels and/or dwelling units within the District…to (financially) support the Beaches (and)…Community Services facilities, venues, services, and programs.”

So implementing these policies, what have staff and past/current Boards told us the RFF/BFF actually represent? Rather deceitfully we feel, and sloppily, “facility fees.”⁹ But if one looks a little closer behind the words, one sees these charges are really not facility fees¹⁰ at all! Rather, they’re charges for the mere “availability” to access and use District owned beaches and public recreation facilities, respectively¹¹. According to the staff memorandum which typically accompanies the Board’s agenda in support of adoption of those fees¹²,

“Each year…the Board…approve(s) a resolution¹³ (“the Resolution”) which at ¶6 adopts a “Report¹⁴ For Collection on The County Tax Roll of Recreation Standby And Service Charges” (“the Report”) which outlines the billing and collection process(es) set forth in…Nevada Revised Statutes 318.197” and 318.201, respectively¹⁵.

¶4(b) of that Resolution expressly finds¹⁶ that

“Each parcel assessed pursuant to this Resolution and…Report…is specially benefited (by)…the availability of the use¹⁷ of IVGID’s beaches; boat launch ramp; Championship golf course; Mountain golf course; tennis facilities; the Chateau and Aspen Grove; Diamond Peak Ski Resort, and Recreation Center (i.e., recreation facilities), including reduced rates for season passes and reduced daily rates.”

And ¶I of that Report expressly instructs¹⁸ that

“The (aforesaid) annual…RECREATION STANDBY AND SERVICE CHARGES [ALSO KNOWN AS THE RECREATION FACILITY FEE (“RFF”) AND BEACH FACILITY FEE (“BFF”)]…are for the availability of use of the recreational facilities above described.”

Given ¶3 of that Resolution instructs¹⁹ that the RFF/BFF represent

“Charge(s) for the costs of the acquisition, administration, operation, maintenance and improvement of the recreational facilities, including the improvements thereon, and of the servicing of bonds issued or to be issued therefor,”

¶V of that Report represents²⁰ that

“The amount of moneys required for the (forthcoming) fiscal year…has been determined by th(e) Board to…(be necessary to financially) support debt, capital expenditures, and operations for the District’s various (public) recreation and beach facilities…(Which when) combined with (actual operational) service charges (also known as user fees) 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,” and

¶¶3 and 4 of that Resolution represent²¹ that

“Each parcel assessed²² pursuant to this Resolution and…Report…is specially benefited…in a fair and reasonable way for the sums which they are charged,”

It’s pretty clear then that rather than “defraying the costs of providing the” facilities for which the RFF/BFF are assessed²³, they represent²⁴ “regulatory fees founded on the (municipal) police power.”²⁵

Summarizing then, the District is actually telling us that the RFF/BFF represent:

1. “Recreation standby and service charges;”

2. Levied and collected against real property;

3. “For the (mere) availability of the use of IVGID’s beaches” and various public recreation facilities;

4. Where for actual use of those facilities, the user is required to pay user fees at those facilities and only then, does he/she realize “reduced rates for season passes and…daily rates;”

5. Which when “combined with (actual 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)⁸.”

And now you know!

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1. See our Powers All GIDs Are Authorized to Exercise discussion.
2. The term “rates, tolls and charges” represents different names for “specific services” for which “fixed price(s are) charged (see https://www.investopedia.com/terms/f/fee.asp). According to an AI search, a “rate is a fixed fee or cost per unit of service (often used for utilities like water or electricity). A toll is a fee paid for the use of a specific road, bridge, or tunnel, typically collected at designated points. A charge is a fee imposed for a service or product, which can vary based on usage or specific conditions.” The common denominator here being that all are fees!
3. See our Fees GIDs May Fix And From Time to Time Increase or Decrease discussion.
4. See our Limits on The Fees GIDs May Fix And From Time to Time Increase or Decrease discussion.
5. See our Various Fees The District’s Board Have Actually Adopted discussion.
6. Incline Village General Improvement District (“IVGID”) staff assign RFF revenue to the District’s Community Services Fund. Putting aside the fact history demonstrates that the public cannot rely upon the accuracy of the financial information IVGID staff report to the public, yet accepting this information as fact for purposes of argument, for 2021-22 the IVGID Board adopted a tentative budget whereby the subsidy of the RFF represented 28.18% of operational revenue [see page 049 of the packet of materials prepared by staff in anticipation of the Board’s April 14, 2021 meeting (“the 4/14/2021 Board packet“)].
7. IVGID staff assign BFF revenue to the District’s Beach Fund. For 2021-22 the IVGID Board adopted a tentative budget whereby the subsidy of the BFF represented 156.26% of operational revenue (see page 084 of the 4/14/2021 Board packet).
8. For a better understanding of the District’s various reporting funds, the reader is directed to our Understanding The District’s Funds Structure discussion.
9. For the definition of facility fees, we refer the reader to our What Are Facility Fees discussion.
10. That’s what we are told at ¶I on page 148 of the packet of materials prepared by staff in anticipation of the Board’s May 30, 2025 meeting (“the 5/30/2025 Board packet“).
11. See pages 109-111 of the 5/30/2025 Board packet.
12. An example of that memorandum (for fiscal year 2025-26), appears at pages 105-107 of the 5/30/2025 Board packet.
13. An example of that resolution is the one adopted for FY 2025-26; Resolution No. 1917. Which can be viewed at pages 108-111 of the packet of materials prepared by staff in anticipation of the Board’s May 30, 2025 meeting (“the 5/30/2025 Board packet“).
14. An example of the Report adopted for FY 2025-26 appears at pages 112-117 of the 5/30/2025 Board packet.
15. See page 105 of the 5/30/2025 Board packet.
16. See page 110 of the 5/30/2025 Board packet.
17. As opposed to the actual use.
18. See page 114 of the 5/30/2025 Board packet.
19. See page 109 of the 5/30/2025 Board packet.
20. See page 115 of the 5/30/2025 Board packet.
21. See pages 109-110 of the 5/30/2025 Board packet.
22. See ¶IV of the Report which states that “the lots and parcels of real property so charged have been described by their parcel numbers used by the County Assessor in the County Tax Roll…which are by reference to maps prepared by and on file in the office of the County Assessor for said County.”
23. See Rizzo v. City of Philadelphia, 668 A.2d 236, 238 (Pa. Commw. Ct. 1995).
24. See Emerson College v. City of Boston, 391 Mass. 415, 424-425, 462 N.E.2d 1098 (1984).
25. Those incredibly broad regulatory powers related generally to “[p]ublic safety…health, morality, peace and quiet, (and) law and order” [see Berman v. Parker, 348 U.S. 26, 32, 75 S.Ct. 98 (1954)]. These powers flow from the Tenth Amendment  to the U.S. Constitution which states that “powers not delegated to the United States by the Constitution, nor prohibited by it to the states, are reserved to the states respectively, or to the people.”