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How The District’s Recreation [“RFF”] And Beach [“BFF”] Facility Fees Can Be Increased

IVGID 101 Posted on by

As we’ve elsewhere demonstrated, although NRS 318.197(1) gives general improvement district (“GID”) boards the power to “fix, and from time to time increase or decrease (various)…rates, tolls or charges other than special assessments,” when it comes to fee increases “imposed for the purpose for which(an) enterprise fund1 was created,” the rules are a bit different. Because according to the District its Community Services and Beach Funds are enterprise funds1, and the RFF/BFF are fees assigned to each2, respectively, NRS 354.613(2) prohibits any “increase (in) the amount of any fee imposed for the purpose for which (those) enterprise fund(s)1 w(ere) created (unless its)…governing body approves the increase under a nonconsent item that is separately listed on the agenda for a regular meeting…and the governing body3[/efn_note] determines that:

(a) ”The increase is not prohibited by law;

(b) The increase is necessary for the continuation or expansion of the purpose for which the enterprise fund was created; and,

(c) All fees that are deposited in the enterprise fund are used solely for the purposes for which the fees are collected.”4

Because for purposes of this discussion NRS 354.626(1) makes it unlawful for “the governing body or member thereof, officer, office, department or agency…of a local government (to)…willfully…violate” NRS 354.613(2), now you know!

  1. For an understanding of the District’s various reporting funds, the reader is directed to our Understanding The District’s Funds Structure discussion.
  2. See page 12 of the District’s FY 2026 Budget which evidences that proceeds of the District’s RFF are deposited into its Community Services enterprise Fund. And proceeds of its BFF are deposited into its Beach enterprise Fund.
  3. According to NRS 354.474(1)(a), the term “local government means every political subdivision or other entity which has the right to levy or receive money from ad valorem or other taxes or any mandatory assessments, and includes, without limitation…districts organized pursuant to chapter…318…of NRS.” Because IVGID is “a governmental subdivision of the State of Nevada” [see NRS 318.075(1)], it has the power to levy and collect ad valorem taxes [see NRS 318.225], and it was organized pursuant to NRS 318 [see NRS 318.055(4)(a)], it is a local government for purposes of the Local Government Budget and Finance Act (“LGBFA”).
  4. See NRS 354.613(2).

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