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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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Can IVGID Give Away Dedicated Use of a Portion of the Rec Center to a Favored Third Party Collaborator (Here the Boy’s and Girl’s Club of North Lake Tahoe)?

IVGID 101 Posted on July 5, 2022 by AdminSeptember 24, 2022

This topic is about the giveaway of the public’s facilities, programming and other assets to a staff determined favored third party “collaborator” at local parcel owners’ expense. And here it just so happens to be the Recreation Center, and the … Continue reading →

Massive Philanthropy For The Benefit of Special Interests and Favored Collaborators

IVGID 101 Posted on June 2, 2022 by AdminOctober 15, 2026

As demonstrated elsewhere, the purpose of general improvement districts (“GIDs”) is to “Provide various urban type services (to real property in)…areas where such services (a)re not available and (cannot) be provided by general purpose government(s).” In other words, counties, cities and unincorporated … Continue reading →

Granting Free Access to and Use of Our Beaches to Church Parishioners Without Beach Access Privileges For Their Non-Recreational Religious Purposes

IVGID 101 Posted on April 13, 2022 by AdminApril 18, 2022

Introduction: As demonstrated elsewhere, general improvement districts (“GIDs”) are limited purpose special districts. Their powers are strictly construed and limited to those provided by the Legislature, as explicitly conferred by their respective County Boards of Commissioners (“County Boards”), in their initiating ordinances as … Continue reading →

Granting Access to and Free Use of Our Beaches to District Employees Without Beach Access and Their Family Members

IVGID 101 Posted on January 17, 2022 by AdminApril 18, 2022

Introduction: As demonstrated elsewhere, general improvement districts (“GIDs”) are limited purpose special districts. Their powers are strictly construed and limited to those provided by the Legislature, as explicitly conferred by their respective County Boards of Commissioners (“County Boards”), in their initiating ordinances as … Continue reading →

Are “Fuels Management” aka “Defensible Space” Charges Permissible Fees, or Just Another Impermissible Tax?

IVGID 101 Posted on May 1, 2021 by AdminApril 15, 2025

As we have discussed elsewhere, the only basic powers a general improvement district (“GID”) may legitimately exercise (including the power to fix fees and assess taxes) are those expressly granted in its initiating and supplemental ordinance(s) “as supplemented by the … Continue reading →

Is The District’s Defensible Space Fee a Permissible Fee, or Just Another Impermissible Tax?

IVGID 101 Posted on April 30, 2021 by AdminMarch 21, 2026

Introduction: Many Incline Village/Crystal Bay parcel owners are under the impression all of their neighbors’ parcels are being assessed the same BFFs and/or RFFs as their parcels are being assessed. After all, if you believe the District’s representations that its … Continue reading →

Why Isn’t Each Hotel/Motel Guestroom Within the Incline Village General Improvement District’s (“IVGID’s”) Boundaries Assessed a Separate Beach (“BFF”) and/or Recreation (“RFF”) Facility Fee?

IVGID 101 Posted on April 29, 2021 by AdminJuly 22, 2021

As elsewhere discussed, IVGID purchased the beaches from Crystal Bay Development Co.’s (“CBDC’s”) successor (Village Development Co., Inc.) on June 4, 1968. According to the express language in the beach deed, beach access was granted to the occupants of each … Continue reading →

Assuming Arguendo it is Permissible to Collect Beach (“BFF”) and/or Recreation (“RFF”) Facility Fees Against Dwelling Units vs. Parcels of Real Property, Why Isn’t Every Incline Village/Crystal Bay Dwelling Unit Assessed a BFF and/or RFF?

IVGID 101 Posted on April 29, 2021 by AdminJuly 31, 2021

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 … Continue reading →

Why Are Parcels With Dwelling Units Assessed More Beach (“BFF”) and/or Recreation (“RFF”) Facility Fees Than Those Without, and is the Practice Permissible?

IVGID 101 Posted on April 28, 2021 by AdminJuly 31, 2021

Introduction: Not that we agree it is appropriate for the District to separately assess multiple RFFs/BFFs for multiple dwelling units on a single parcel, but assuming arguendo it is, this practice affects literally hundreds of multiple dwelling units on single … Continue reading →

Lobbying Lawmakers/Regulators in Support/Against Federal/Statewide Legislation

IVGID 101 Posted on April 19, 2021 by AdminOctober 13, 2026

Introduction: As demonstrated elsewhere, general improvement districts (“GIDs”) are limited purpose special districts. Their powers are strictly construed and limited to those provided by the Legislature, as explicitly conferred by their respective County Boards of Commissioners (“County Boards”), in their initiating ordinances, as … Continue reading →

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