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IVGID 101

Past and present

  • IVGID 101
  • General Info
    • What Are GIDs?
    • How GIDs Differ From Municipalities
    • How GIDs Are Created
    • How GIDs Are Merged or Dissolved
    • How a GID’s Powers Differ From Those of Municipalities
    • Why The Need For GIDs?
    • IVGID According to Past Boards/Staff
    • IVGID According to Those With an Agenda
    • IVGID According to Us
  • History
    • Early Years
    • How, When, And Why The Incline Village General Improvement District (“IVGID”) Was Created
    • Was it Purely Coincidental That The Incline Village General Improvement District (“IVGID”) Was Created Immediately After Adoption of Nevada’s General Improvement District (“GID”) Law?
  • Powers
    • Powers All GIDs Can Exercise
    • Basic Powers All GIDs May Exercise Once Granted
    • Basic Powers IVGID Has Been Granted
      • Streets And Alleys
      • Curbs, Gutters And Sidewalks
      • Facilities For Water
      • Sanitary Facilities For Sewerage
      • Facilities For Garbage/Refuse Collection/Disposal
      • Facilities For Storm Drainage/Flood Control
      • Facilities For Recreation
      • Electric Light And Power
      • Electric Energy
        • Electric Vehicle Charging Stations
    • Essentially All Powers Have Been Abdicated to Staff
    • Some of The Impermissible Powers IVGID Exercises
      • Introduction
      • Operating The Public’s Recreation Facilities as if They Were Commercial Business Enterprises
      • Operating The Public’s Recreation Facilities as if They Were Private, Commercial, Business Enterprises
      • Operating Facilities For Food And Beverage
      • Operating Retail Sales Facilities
      • Use of Village Green as an Emergency Helipad
      • Marketing The District’s Public Recreation/Other Facilities/Services to The World’s Tourists
      • Snowplowing The County’s Public Dedicated Streets And Highways
      • Public Relations/Communications
      • Regional Transportation
      • Massive Philanthropy in Favor of Special Interests And Favored Collaborators
      • Lobbying For/Against Federal/Statewide Legislation
      • Fuels Management/Defensible Space Services
      • Legislating
      • Landscape Maintenance Services For Others
      • Acquiring Property For Open Space
      • Fourth of July Fireworks
      • Community Programming
      • Exempting Itself And Its Favored Collaborators From Paying The Fees It Assesses
      • Facility/Event Sales
      • Child Care
      • Magazine Publishing
      • Clothing/Hard Goods/Sports Equipment Sales at Retail
    • Staff/Board Justification For Exceeding District Powers
    • Staff’s Refusal to Recognize Limits
    • No Remedy to Enjoin IVGID’s Exercise of Ultra Vires Acts
  • Fees
    • What is a Fee?
    • The Differences Between Fees, Taxes, And Special Assessments
    • The Fees All GIDs Can Charge
      • “Rates, Tolls or Charges Other Than Special Assessments”
      • “Service Charges…For Services or Facilities”
      • “Charges For The Availability of Service”
      • “Standby Service Charges For Services”
      • “Standby Service Charges For…Facilities”
      • “Annexation Charges”
      • “Minimum Charges”
    • The Fees IVGID Charges
      • Introduction
      • “Rates, Tolls or Charges Other Than Special Assessments”
        • Water Charges
        • Sewer Charges
        • Solid Waste Charges
      • Facility Fees
      • Charges For The Availability of Facilities
      • Defensible Space/Fuels Management
      • Solid Waste Franchise Fees
      • “Minimum Charges”
      • “Annexation Charges”
      • Other Peoples’ Fees
    • Some of The Impermissible Fees IVGID Charges
      • The District’s Beach Facility Fee (“BFF”)
      • The District’s Recreation Facility Fee (“RFF”)
        • How The District’s Recreation (“RFF”) And Beach (“BFF”) Facility Fees Are Levied And Collected
        • No Remedy to Challenge The Validity of IVGID’s RFF/BFF
      • Defensible Space/Fuels Management
      • Solid Waste Franchise Fees
      • Other Peoples’ Fees
    • No Remedy to Enjoin IVGID’s Assessment of Impermissible Fees
  • Taxes/Assessments
  • Financial Reporting
    • Nevada’s Local Government Budget And Finance Act (“LGBFA”)
    • Understanding IVGID’s Funds Structure
    • Budgets
      • Budgets
        • What is a “Budget” Insofar as Local Governments in Nevada Are Concerned, And How is it Adopted?
        • Do The Incline Village General Improvement District’s (“IVGID’s”) Budgets Guaranty Staff Will Not Spend Public Monies, Nor Incur Public Liabilities, Nor Enter Into Public Contracts Which By Their Terms Involve Expenditures in Excess of Those Expressly Appropriated?
        • Whenever The District Budgets to Overspend, Local Parcel Owners Who Are Forced to Subsidize That Overspending With Their Beach (“BFF”) And/or Recreation (“RFF”) Facility Fees End Up Paying, Whether or Not That Overspending Actually Takes Place
    • Audits
      • Audits
        • What is an “Audit” Insofar as Local Governments in Nevada Are Concerned, And What Must it Include?
        • What Type of Audit Does The District Commission?
        • What Does an Audit For a Nevada Local Government Cost?
        • Do The Incline Village General Improvement District’s (“IVGID’s”) Audited Financial Statements Provide The Reasonable Assurance They’re Free From Material Misstatement?
    • Violations of Nevada’s Local Government Budget And Finance Act (“LGBFA”)
      • Is The District in Violation of The Local Government Budget and Finance Act (“LGBFA”) Because of Its Failure to Create New Major Reporting Funds For Ski, Champ Golf And Possibly Mountain Golf?
    • No Remedy to Address IVGID’s LGBFA Violations
  • Legal Issues
    • How The Legislature Instructs We Construe The Limited Powers a General Improvement District (“GID”) May Exercise
    • How Courts Instruct We Construe Those Statutes Which Impact General Improvement Districts (“GIDs”)
  • Misc
  • Contact
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Author Archives: Admin

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

IVGID 101 Posted on February 28, 2023 by AdminOctober 13, 2026

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 … Continue reading →

What Are General Improvement Districts (“GIDs”)?

IVGID 101

Most people, even law makers, have no real idea what GIDs really are. Sure. They know they’re some form of local government. And specifically, some type of “political subdivision” recognized by the Legislature in 1959. And yes, they may even … Continue reading →

Special Districts, And How They Differ From True Municipalities

IVGID 101 Posted on February 28, 2023 by AdminAugust 12, 2026

“Special districts are (independent, limited-purpose) local governments created…to deliver specialized services (such as water, sanitation, fire protection, or parks1)…to (people’s) health, safety, economy and well-being,” Their existence is a power reserved to the States under the 10th Amendment to the … Continue reading →

What is The Incline Village General Improvement District (“IVGID”) According to Staff And Past Boards?

IVGID 101 Posted on February 28, 2023 by AdminNovember 28, 2025

Staff and past Boards of Trustees (“Boards”) will tell you IVGID is what Nevada calls a general improvement district (“GID”). To prove their point, they we harken back to IVGID’s creation on May 20, 1961. Because it was on that … Continue reading →

What is The Incline Village General Improvement District (“IVGID”) According to Those in Our Community With an Agenda?

IVGID 101 Posted on February 28, 2023 by AdminNovember 28, 2025

As we’ve elsewhere documented, IVGID is a limited purpose special district. Which contrary to popular belief does not mean it’s not a “governmental subdivision.” Nor that it’s not 100% “public.” Rather, it means that IVGID cannot exercise the same kinds … Continue reading →

What is The Incline Village General Improvement District (“IVGID”) According to Us?

IVGID 101 Posted on February 28, 2023 by AdminNovember 28, 2025

Simply put, a criminal syndicate! Please don’t discount our conclusion simply because it may be distasteful to admit. As former defense attorney Johnny Cochran in the celebrated O.J. Simpson murder trial told the jury, “if the glove doesn’t fit you … Continue reading →

How General Improvement Districts (“GIDs”) Are Created

IVGID 101 Posted on February 28, 2023 by AdminNovember 28, 2025

GIDs are initiated at the prerogative of Boards of County Commissioners (“County Boards”) either by resolution “adopted by the…County” Board itself, or (by) petition proposed by any owner of (real) property to be located (with)in the (new proposed) district” resulting … Continue reading →

How General Improvement Districts (“GIDs”) Can Be Dissolved, Merged or Consolidated

IVGID 101 Posted on February 28, 2023 by AdminNovember 28, 2025

“Once…created…Chapter 318 of NRS does not provide…for the county to (exercise) any supervisory or even advisory power(s) over a (GID)…There are no indicators of difficulties outlined which (can) alert (county) commissioners to impending problems, and (more bothersome, they have) no … Continue reading →

Why The Need For General Improvement Districts (“GIDs”)?

IVGID 101 Posted on February 28, 2023 by AdminAugust 12, 2026

Formally recognized by the Nevada State Legislature in 1959, and as previously revealed, GIDs are “political subdivisions” of the State. That is, “body corporate(s)…politic and…quasi-municipal corporation(s).” The arguable reason for their formation was not to create a slew of new … Continue reading →

Do General Improvement Districts (“GIDs”) Have The Power to Issue Notes, Warrants, Debentures And Bonds, And to Pledge Recreation (“RFF”) And Beach (“BFF”) Facility Fees as And For Their Repayment?

IVGID 101 Posted on February 28, 2023 by AdminMarch 17, 2025

Nev. Const. Art. 8, Sec. 8: As elsewhere discussed, we begin our analysis with the Nevada Constitution given it “is the ‘supreme law of the state which ‘control[s] over any conflicting statutory provisions.’” Nev. Const. Art. 8, Sec. 8 instructs that the Legislature shall provide … Continue reading →

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