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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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What IVGID Was Made For

IVGID 101 Posted on February 27, 2021 by AdminOctober 19, 2026

The basic problem affecting our community is the answer to the question Billie Eilish asked in her 2023 Grammy and Oscar award winning song; What Was I Made For? Asked in Incline Village/Crystal Bay terms, do we residents want IVGID … Continue reading →

Where Does The Money Come From to Pay For The “Internal Services” Allegedly Furnished by The District?

IVGID 101 Posted on February 24, 2021 by AdminAugust 12, 2026

In our opinion the Incline Village General Improvement District (“IVGID”) we know today is plagued by at least two fundamental tenets which have shackled our community from its very beginning. The first is a small number of “special interests” in … Continue reading →

How, When, Why, And at What Cost The Incline Village General Improvement District (“IVGID”) Acquired Its Four (4) Lake Tahoe Beaches

IVGID 101 Posted on February 23, 2021 by AdminJanuary 23, 2025

The history of how and why IVGID acquired Incline Village’s beaches is really a study insofar as how and why general improvement districts (“GIDs”) in general, and IVGID in particular, were created. HOA Acquisition: Many people think IVGID’s acquisition of … Continue reading →

How, When, And Why The Incline Village General Improvement District’s (“IVGID’s”) Recreation Facility Fee (“RFF”) Was Created

IVGID 101 Posted on February 23, 2021 by AdminDecember 26, 2024

As elsewhere discussed, since general improvement districts (“GIDs”) are not general purpose governments they have no powers to charge regulatory nor excise fees. And only limited power to tax. And because ad valorem tax rates must be equalized according to … Continue reading →

How, When, And Why The Incline Village General Improvement District’s (“IVGID’s”) Beach Facility Fee (“BFF”) Was Created

IVGID 101 Posted on February 23, 2021 by AdminDecember 26, 2024

For decades the District had no stand alone BFF. Instead, there was only a Recreation Facility Fee (“RFF”). Actually more to the point, there were two different RFFs. Those properties with beach access were assessed one annual fee, and those … Continue reading →

How The Incline Village General Improvement District (“IVGID”) Has Maintained, Repaired, Improved And Renovated Its Four (4) Lake Tahoe Beaches

IVGID 101 Posted on February 23, 2021 by AdminJanuary 26, 2025

The history of how IVGID paid for the maintenance, improvement and renovation of Incline Village’s beaches is another study insofar as how and why general improvement districts (“GIDs”) in general, and IVGID in particular, were created. As we’ve elsewhere explained, … Continue reading →

Is The District’s “Pass Through” of Its Solid Waste “Franchise” Fee a Permissible Fee, or Just Another Impermissible Tax?

IVGID 101 Posted on February 22, 2021 by AdminMarch 21, 2026

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 →

How, When, Why, And at What Cost The Incline Village General Improvement District (“IVGID”) Acquired Its Two (2) Golf Courses

IVGID 101 Posted on February 21, 2021 by AdminJanuary 26, 2025

Many people think IVGID’s acquisition of the community’s two (2) golf courses goes all the way back to the District’s creation on May 20, 1961. But that’s not accurate. IVGID purchased the golf courses, The Chateau and Bowl Incline from … Continue reading →

How The Incline Village General Improvement District (“IVGID”) Has Maintained, Repaired, Improved And Renovated Its Two (2) Golf Courses

IVGID 101 Posted on February 21, 2021 by AdminJanuary 26, 2025

As we’ve elsewhere explained, when IVGID acquired its two golf courses their represented funding source was IVGID’s Recreation Facility Fee (“RFF”). Here we discuss when and how IVGID has maintained, improved and renovated its golf courses, staff’s plans for the … Continue reading →

How, When, And at What Cost The Incline Village General Improvement District (“IVGID”) Acquired The Chateau

IVGID 101 Posted on February 20, 2021 by AdminJanuary 13, 2025

As elsewhere described, on March 26, 1976 the IVGID Board adopted Resolution No. 1244 which directed its chairperson to enter into a written agreement with Japan Golf Promotion (U.S.A.), Inc. (“JGP”) for the District’s purchase of Incline Village’s two golf … Continue reading →

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