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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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The Basic Powers The Incline Village General Improvement District (“IVGID”) is Authorized to Exercise

IVGID 101 Posted on February 28, 2023 by AdminOctober 16, 2026

As elsewhere discussed, GIDs are limited purpose special districts intended to address very specific services along the lines of vector control (mosquitos), library, fire, water, sewer and cemetery districts. They are creatures of statute and in Nevada, those statutes are set forth … Continue reading →

Essentially All of Incline Village General Improvement District’s (“IVGID’s”) Powers Have Been Abdicated Away to Unelected Staff

IVGID 101 Posted on February 28, 2023 by AdminOctober 16, 2026

Naysayers in our community with an agenda proclaim, without evidence no less, that GID Boards exist only to adopt policy. They assert it is the job of unelected staff to implement that policy. However, compare this assertion to what NRS … Continue reading →

Introduction

IVGID 101 Posted on February 28, 2023 by AdminOctober 17, 2026

But for a judicial confirmation petition which “Pray(s for)…judicial examination and determination of the validity of any power conferred or of any instrument, act or project of the municipality, whether or not such power has been exercised, such instrument has … Continue reading →

If The Incline Village General Improvement District (“IVGID”) Were to Be Dissolved, Merged or Consolidated, What Would Happen to Its Beaches, Public Recreation Facilities, And Any Excess Fund Balances?

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

Given local parcel owners have in essence involuntarily financed IVGID’s acquisition and improvement of its public recreation facilities and the beaches since inception, how do they recoup their investments should the District be dissolved, merged or consolidated? NRS 318.510(1) and … Continue reading →

Incline Village General Improvement District (“IVGID”) Staff’s Refusal to Recognize The Limits on The Powers The District is Authorized to Exercise

IVGID 101 Posted on February 28, 2023 by AdminOctober 16, 2026

As elsewhere demonstrated, as a special purpose district IVGID’s basic powers are expressly limited to those we have identified. And remember, should there be any doubt as to the extent of those powers, that doubt must be construed against the District and the power … Continue reading →

Admissions By Past Finance Directors, Auditors, Consultants And Others That The District’s Recreation (“RFF”) And Beach (“BFF”) Facility Fees Are Not The Standby Service Charges They Have Represented/Represent

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

Because staff and past/current Boards have wanted/want our moneys so they can continue to intentionally spend beyond their means, and they’re committed/have been committed to a “means justify(ing) ends” philosophy, is it any surprise we’ve been told that based upon … Continue reading →

Staff And Past/Current Boards Know The District’s Recreation (“RFF”) And Beach (“BFF”) Facility Fees Are Not The Standby Service Charges They Have Represented/Represent

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

As we’ve elsewhere demonstrated, the District has told us 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 … Continue reading →

Circumstances Under Which a “Fee” is Transformed Into a “Tax”

IVGID 101 Posted on February 26, 2023 by AdminAugust 13, 2026

An otherwise legitimate “fee” can be transformed into an impermissible special “tax” because “The Legislature’s law-making authority is…not unlimited (and)…courts are obligated to enforce the limitations that the Constitution imposes upon legislative acts.” Therefore here we examine the circumstances under … Continue reading →

What Are Ad Valorem Taxes?

IVGID 101 Posted on February 26, 2023 by AdminAugust 24, 2026

Ad valorem taxes are taxes “On real property describe(d as) a general tax levy which applies a given (tax) rate to the assessed valuation of all taxable property within a particular taxing district. Such is the tax levied by a … Continue reading →

Understanding The District’s Funds Structure

IVGID 101 Posted on February 26, 2023 by AdminMay 25, 2026

Since this web site deals so much with the District’s finances and their financial reporting, we believe it is important for you the reader to understand the latter. Hence this attempt. In Nevada a local government’s financial practices are regulated … Continue reading →

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