Introduction: As discussed elsewhere, and not that we agree it is appropriate for the District to separately assess and collect multiple RFFs/BFFs against multiple dwelling units, assuming arguendo it is, there are literally hundreds of multiple dwelling units on single parcels within IVGID’s boundaries, and there are hundreds that are not being assessed multiple RFFs/BFFs! Consider the following:

Sierra Nevada University fka Sierra Nevada College: is a private college cited in Incline Village with a street address of 291 Country Club Drive (APN 127-040-10). In addition to the college proper, it offers as many as eighty-eight (88) separate self-contained apartments within two multiple residential structures (aka dormitories) used for student housing, each with a kitchenette for pre-paring and storing food, and many with microwave ovens for cooking food. And, all with access to a cafeteria in one of dormitory buildings. In other words, each apartment contains living facilities with provisions for sleeping, eating, cooking, and sanitation making it a separate “dwelling unit” under the District’s definition.

Moreover, during the summer months when these apartments are not used for student housing, they are rented as short term housing to any member of the public! In fact IVGID’s former Director of Golf lived in one of these apartments when he first moved to Incline Village and didn’t have housing of his own. Yet this single parcel was/and is currently being assessed a single RFF/BFF!

At the Board’s April 24, 2013 meeting a local resident provided evidence of the above-facts and asked that IVGID’s Recreation Roll be modified to assess these eighty-eight (88) dwelling units eighty-eight (88) RFFs/BFFs²⁷. He was ignored!

The Cal Neva Lodge: is a one-hundred seventy-eight (178) room hotel on a single parcel (APN 123-071-35) adjacent to State Highway (“SH”) 28 in Crystal Bay (the hotel straddles the States of Nevada/California). Although the hotel is currently closed, for years it was a going concern. And in addition to the hotel proper, back in 2013, the following additional housing units which each “contained living facilities with provisions for sleeping, eating, cooking, and sanitation” for employee housing were constructed on this single parcel: ten (10) separate detached 688 square foot single family residences (“SFRs”); an additional two (2) separate detached 694 square foot SFRs; another separate 1,040 square foot SFR; another separate 1,120 square foot SFR; and, a 2,044 square foot separate self-contained four (4) unit motel, each motel room with a kitchenette. In other words, a minimum of thirteen (13) additional separate “dwelling units” with at least eighteen (18) separate facilities yet collectively being assessed a single RFF²⁷!

At the Board’s April 24, 2013 meeting a local resident provided evidence of the above-facts and asked that IVGID’s Recreation Roll be modified to assess these fourteen (14) – eighteen (18) dwelling units fourteen (14) – eighteen (18) additional RFFs²⁷. He was ignored!

The Parkside Inn: is an Incline Village motel located at 1003 Tahoe Blvd.(APN 130-163-31) which consists of thirty-eight (38) separate self-contained motel rooms within a multiple unit residential structure on a single parcel, each with a kitchenette. But in addition to the motel, a separate 1,344 square foot SFR complete with provisions for sleeping, eating, cooking, and sanitation sits on the single parcel. Yet collectively, these several “dwelling units” are being assessed one (1) RFF/BFF!

At the Board’s April 24, 2013 meeting a local resident provided evidence of the above-facts and asked that IVGID’s Recreation Roll be modified to assess these multiple dwelling units multiple RFFs/BFFs²⁷. He was ignored!

The Lake Tahoe Hyatt Hotel (“Hyatt”): We have elsewhere discussed this four-hundred twenty-two (422) room hotel (APN 127-010-09) and how it was able to change the way its guestrooms were assessed separate RFFs/BFFs. But what we didn’t discuss were the twelve (12) separate detached, self-contained, four (4) plex cottages [for a total of forty-eight (48) separate dwelling units] on the same single parcel (APN 127-280-02) as the Lone Eagle Grille. That’s right. In addition to the hotel proper, the Hyatt rents out forty-eight (48) cottage units, each of which offers “provisions for sleeping, eating, cooking, and sanitation,” yet collectively being assessed but a single RFF/BFF!

At the Board’s April 24, 2013 meeting a local resident provided evidence of the above-facts and asked that IVGID’s Recreation Roll be modified to assess these forty-eight (48) dwelling units forty-eight (48) additional RFFs²⁷. He was ignored!

The Racquet Club: Because of the broad definition of “dwelling unit,” now we consider the many examples of SFRs with multiple dwelling units which have been created within their boundaries. When occupied by unrelated persons, insofar as the availability to access and use recreation facilities, what exactly is different than an apartment or tri-plex building occupied by some number of unrelated persons? And first on our list is the Racquet Club. “Nestled beside Incline Creek are the charming A-Frame condominiums of Tahoe Racquet Club located just a short drive from Diamond Peak” and the Hyatt Regency Lake Tahoe Resort.”²⁸ This established community consists of 101 Incline Village condominiums, each on a single parcel, with a street address of 989 Tahoe Blvd. (APN 127-361-01-31, 127-362-01-31, 127-363-01-39) behind Lake Tahoe School. Each unit consists of 3 BD/2 BA on two (2) levels. There is 1 BD/1 BA downstairs, and 2 BD/1 BA and a full kitchen upstairs. But what’s unique about a very large percentage of the units in this complex, is that owners have physically separated the two levels to create two (2) “locked off” units. And they have added facilities for cooking (sink, under counter refrigerator, apartment size stove/oven, over-the-counter microwave oven) downstairs. Then these units are rented out as either a: 1 BD/1 BA downstairs unit; 2 BD/2 BA upstairs unit; or, the two separate units combined²⁹. Because each condominium contains two (2) separate living facilities, each with provisions for sleeping, eating, cooking, and sanitation, one would think IVGID assesses two (2) RFFs and two (2) BFFs per dwelling unit. But one would be wrong. Pick any of the 101 condominiums. Only one (1) RFF/BFF is assessed.

At the Board’s September 3, 2013 meeting a local resident provided evidence that the lower portion of Racquet Club Unit #97 (APN 127-363-34) complete with a second “efficiency kitchen” was being advertised for rent on Craigslist by one of IVGID’s trusted “lodging partners” (Incline at Tahoe Realty).³¹ (“MLS”). Listen to the configuration of this home from the trusted local listing agent’s (Christine Ferris then of Century 21 McGregor Realty) public listing³²: “The lower level of the home has a separate entrance & small second kitchen…A great home to enjoy…offering multiple private spaces.” Yet this parcel was only being assessed a single RFF/BFF³³.

At the Board’s October 30, 2019 meeting a local resident provided evidence of the above-facts and asked that IVGID’s Recreation Roll be modified to assess these two (2) dwelling units two (2) RFFs/BFFs. He was ignored!

692 Bidwell Court: is a 1,895 square foot 2 BD/2 BA split level SFR on a single parcel in Incline Village (APN 128-031-05). In March of 2018 a secondary unit within this property was advertised for rent on craigslist.org. Let us read from the owners’ craigslist listing³⁵ But wait a minute. What about the second story, the additional 1,152 square feet, the extra two bedroom(s) and the extra 1½ bathrooms? IVGID employee Madonna Dunbar (a “Resource Conservationist” working out of the District’s Public Works Department) may have had the answer as she admits she and her husband “used to rent the lower apartment 9 years ago.”¹

Now consider the NLTPFD’s recount of the fire on its web site: “the (subject) home, a vacation rental, was occupied by 8 adults, 8 children and 2 dogs.”³⁶ How can a 4 bedroom home be comfortably occupied by sixteen (16) people? There’s a separate living facility downstairs with provisions for sleeping, eating, cooking, and sanitation. But this parcel was only being assessed a single RFF/BFF.

At the Board’s February 7, 2018 meeting and asked that IVGID’s Recreation Roll be modified to assess these two (2) dwelling units two (2) RFFs/BFFs. He was ignored!

821 Donna Drive: is a 1,889 square foot 3 BD/2 BA two story SFR on a single parcel in Incline Village (APN 124-064-04). A portion of this property was advertised for rent in December of 2017 on nextdoor.com. Let us quote the “property description” portion of the listing: “This apartment is in the lower half of a large(r) house with a private entry in the woods community close to high school. It is partially furnished with a huge bright kitchen with built in nook, one large bath, large great room (and) walk in closet.” If one scrolled through the pictures one would see that in addition to “living facilities with provisions for sleeping…and sanitation,” the reader will see a full kitchen including a stove which means “provisions for…eating (and) cooking.” In other words, multiple dwelling units.

Given this parcel was being assessed but one (1) BFF/FRR, a local resident provided evidence of the above-facts at the Board’s December 13, 2017 meeting and asked that IVGID’s Recreation Roll be modified to assess these two (2) dwelling units two (2) RFFs/BFFs. He was ignored!

971 Little Burro Court: is a 2,674 square foot 4 BD/3 BA two (2) story SFR on a single parcel in Incline Village (APN 128-031-05). In October of 2019 this home was advertised for sale on the local Multiple Listing Service³⁰See former MLS #1006003.

At the Board’s March 13, 2018 meeting a local resident provided evidence of the above-facts and asked that IVGID’s Recreation Roll be modified to assess these two (2) dwelling units two (2) RFFs/BFFs. He was ignored!

530 Spencer Way: is a 3,182 square foot 6 BD/3½ BA two story SFR on a single parcel vacation rental in Incline Village (APN 122-134-06). We never knew there might be multiple dwelling units housed within this SFR until a February 4, 2018 fire. Listen to the former owners’ description of their “Incline Village Lakeview Cabin (prior to the fire. It) has a great open feel and a HOT TUB on our deck…4 bedrooms, 2 bathrooms…plenty of room to spread out with 2,000 square feet of living area all on one level accessed by an exterior staircase.”³⁴See post id: 6495813856 on Reno’s craigslist (https://reno.craigslist.org/apa/d/authentic-log-cabin-lake/6495813856.html).

We could go on-and-on demonstrating other examples just like these. But what’s common in all of these situations is that local parcel owners assessed the BFF and/or the RFF are being deprived of comparable contributions from the principals of the commercial operations such as these only because of a disingenuous de facto exemption that their operations take/took place on IVGID lands.

NRS 318.203: States that “if a…person has a reasonable belief that a dwelling unit exists that is not currently being charged for services provided by a general improvement district…(he/she) may submit an affidavit to the board of trustees of the district, setting forth the facts upon which the… person bases his or her belief.” Once the “board of trustees receives (such) an affidavit (it)…may set a date for a hearing to determine whether the unit referenced in the affidavit is being used as a dwelling unit…If, after the hearing, the board determines that the unit…is being used as a dwelling unit, the board may adopt a resolution by the affirmative votes of not less than two-thirds of the total membership of the board to charge the owner pursuant to NRS 318.197[1] for the services provided by the district to the dwelling unit.”

1. See Ms. Dunbar’s Facebook reply to a post about a February 4, 2018 fire at the property.