Given we’ve shared that:

1. A general improvement district’s (“GID’s”) Board of Trustees’ (“Board’s”) power to “fix, and from time to time increase or decrease…rates, tolls or charges other than special assessments” flows from NRS 318.197(1);

2. NRS 318.197(1) instructs those exactions “may…includ(e)…service charges…for services…furnished by the District;”

3. For this reason and others, District staff and past/current Boards have bundled their authority to adopt the RFF/BFF along with two different types of charges: “standby and service;”¹ and,

4. Expressly declared those service charges to be Recreation Fees².

Here we examine what are:

1. “Service charges…for services;”

2. Whether they are assessed by the District; and if so,

3. Are they equivalent to the District’s Recreation (“RFF”) and Beach (“BFF”) Facility Fees?

Recall that just because the District represents its recreation “service charges” are Recreation Fees² (aka RFF/BFF) doesn’t necessarily make them so. That’s because

“Courts will determine and classify (monetary exactions) on the basis of realities”³ looking to their “operating incidence”⁴ rather than (their) specially descriptive phrase(s).”⁵

So with that said, let’s examine NRS 318 searching for the definition of a “charge for service.” Nowhere is the term defined. What about anywhere else in the NRS? Same answer. Nowhere. What about judicial decisions? To our knowledge, nowhere has the term been defined. So we’re relegated to searching elsewhere for the answer. And this takes us to the rules for construing statutes⁶.

Nevada courts begin their inquiry with a statute’s “plain language.”⁷ Where plain and unambiguous on its face, it is not appropriate to resort to any ancillary construction aids⁸.

Here the words “charges for services” are straightforward. And as we’ve elsewhere demonstrated, they are “allocated directly to defray…the costs of providing (some) service.”⁹ Thus here they are paid to an “entity as proprietor of the instrumentalities used”⁴ in consideration of actual use of a service¹⁰.

Does IVGID actually assess these charges? Yes it does. Like the fees charged for the municipal water and sewer services the District furnishes. Or the garbage refuse services the District contracts with Waste Management to furnish. Or the food and beverage offered for sale at the District’s restaurant(s) and food courts. Or the defensible space services included within the District’s water bills. Or the instruction services offered at the District’s golf courses, tennis/pickleball center, Diamond Peak and Recreation Center. Or the ski/snowboard repairs at Diamond Peak or the Hyatt Sport Shop. Or the programming services offered at the Recreation Center. Or any other user fee¹¹ paid for a service.

Are these fees RFFs/BFFs? The answer’s NO! Because even though according to past/current Boards we’ve expressly been told/are told that the RFF/BFF represent “standby and service charges,” they are “for the availability of use of the recreational facilities above described:”

“Each year, the District establishes…annual Recreation…and Beach Facility Fee(s)…The Board traditionally approves a Resolution¹ which at ¶¶4 and 4(b)¹ describe these fees as “standby and service charges…for the availability of the use 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.”¹² And at ¶6 of that Resolution, a Report¹ is incorporated therein which at ¶I describes these fees as “annual charges…for the availability of use of the recreational facilities above described.”

“Service charges…for services” and “standby and service charge(s) for…the availability of service(s)” are really two different kinds of monetary exaction¹³. Whereas the former are monetary exactions in consideration of actual use of facilities that are furnished, the latter are exactions “for the (mere) availability of use.”

And now you know!

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1. For instance, take a look at the Report For Collection on The County Tax Roll of Recreation Standby And Service Charges the Board typically approves at the same time each year it adopts a Resolution fixing the RFF/BFF [an example of the Resolution adopted for FY 2025-26 (No. 1917) appears 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“). An example of the Report appears at pages 112-117 of the 5/30/2025 Board packet]. The title of the Report refers to these two different types of charges.
2. See ¶¶4 and 4(b) of the Resolution referred to above¹ which describe these fees as “standby and service charges…for the availability of the use of IVGID’s” public recreation facilities. Also see the title to the Report referred to above¹: “REPORT FOR COLLECTION ON THE COUNTY TAX ROLL OF
   RECREATION STANDBY AND SERVICE CHARGES.”
3. See Hukle v. City of Huntington, 134 W.Va. 249, 58 S.E.2d 780, 783 (1950); See Clean Water Coalition v. The M Resort, LLC, 127 Nev. 301, 255 P. 3d 247, 256 (2011) citing State v. Medeiros, 89 Haw. 361, 973 P.2d 736, 741 (1999).
4. See Emerson College v, City of Boston, 391 Mass. 415, 424-425, 462 N.E.2d 1098, 1105 (1984),
5. See Stewarts’ Pharmacies v. Fase, 43 Haw. 131, 144 (1959) reh’g denied at 43 Haw. 166.
6. See our How The Legislature Has Instructed We Construe The Powers a General Improvement District (“GID”) May Exercise discussion.
7. See Arguello v. Sunset Station, Inc., 127 Nev. 365, 370, 252 P.3d 206, 209 (2011).
8. See State Farm Mut. v. Comm’r of Ins, 114 Nev. 535, 540, 958 P.2d 733 (1998); Erwin v. State of Nevada, 111 Nev. 1535, 1538, 908 P.2d 1367, 1369 (1995) [quoting Charlie Brown Constr. Co. v. Boulder City, 106 Nev. 497, 503, 797 P.2d 946, 949 (1990)]; and, Washoe Med. Ctr. v. Second Jud. Dist. Ct., 122 Nev. 1298, 1302, 148 P.3d 790, 792-793 (2006).
9. See Rizzo v. City of Philadelphia, 668 A.2d 236, 238 (Pa. Commw. Ct. 1995).
10. Given we’ve demonstrated that staff and past/current Boards have told us the RFF/BFF represent fees “for the availability of use of the (District’s beach and public) recreational facilities (see our RFF/BFF According to Staff And Past/Current Boards discussion), we submit it’s improper to insert missing words into that definition like “service charges…for services.”
11. “Charge(s) imposed by the government for the primary purpose of covering the cost of providing a service, directly raising funds from the people who benefit from the particular public good or service being provided” (go to https://taxfoundation.org/taxedu/glossary/user-fee/#:~:text=A%20user%20fee%20is%20a,for%20state%20and%20local%20government.).
12. That is recreation facilities.
13. If they weren’t, why would the District use different names for the same kinds of charges?