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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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Do The District’s Recreation (“RFF”) And Beach (“BFF”) Facility Fees Represent “Service Charges…For The Availability of” Its Beaches And Public Recreation Facilities As Staff And Past/Current Boards Have Represented/Represent?

IVGID 101 Posted on August 13, 2026 by AdminAugust 19, 2026

Given the Incline Village General Improvement District (“IVGID”) tells us its Recreation (“RFF”) and Beach (“BFF”) Facility Fees represent “Service charges…(for) the availability of the use of IVGID’s beaches; boat launch ramp; Championship golf course; Mountain golf course; tennis facilities; … Continue reading →

Can The Incline Village General Improvement District (“IVGID”) Be Disregarded as a “Governmental Subdivision of The State of Nevada,” And Treated as a Portfolio of Commercial For Profit Business Enterprises?

IVGID 101 Posted on August 8, 2026 by AdminAugust 8, 2026

When it comes to utility water, sewer and solid waste collection/disposal rates and charges in particular, any limitations are an expansion of the rules for fees in general (see discussion above). Which means those rules are really an expression of … Continue reading →

Can The Incline Village General Improvement District (“IVGID”) Be Disregarded as a “Governmental Subdivision of The State of Nevada,” And Treated as an Homeowners’ Association (“HOA”)?

IVGID 101 Posted on August 8, 2026 by AdminAugust 8, 2026

We can’t tell you how many times we’ve had to listen to past District General Managers (“GMs”) and senior staff who compare IVGID to an HOA. Specifically, the Tahoe-Donner HOA (“TDHOA”). That’s because we don’t neatly compare to any other … Continue reading →

How The Legislature Instructs We Construe The Limited Powers a General Improvement District (“GID”) May Exercise

IVGID 101 Posted on June 18, 2026 by AdminAugust 5, 2026

In order to answer the query, we begin with the proposition Statutory Construction: the meaning of a statute begins and ends with its literal words. Thus where a statute’s language is plain and unambiguous on its face, it is inappropriate … Continue reading →

How Courts Instruct We Construe Those Statutes Which Impact General Improvement Districts (“GIDs”)

IVGID 101 Posted on June 18, 2026 by AdminAugust 12, 2026

We have elsewhere discussed how the Legislature has instructed we construe the statutory powers a GID may exercise. Here we discuss how courts have instructed we construe statutes of all types which impact GIDs. Although there are a number of … Continue reading →

Is The Incline Village General Improvement District’s (“IVGID’s”) Recreation Facility Fee (“RFF”) The “Recreation Standby And Service Charge…For The (Mere) Availability of The Use of” Its Public Recreation Facilities Staff And Past/Current Boards Have Represented/Represent? Or is it Just Another Creative Means of Involuntarily Exacting Revenue From Local Parcel Owners?

IVGID 101 Posted on May 27, 2026 by AdminJuly 28, 2026

In a word, no. There are many reasons why not. Consider the following: What The District Tells Us The RFF Represents: As we’ve elsewhere discussed, “Each year as part of the annual budget process the Board traditionally approves a Resolution … Continue reading →

Is It Permissible For The Incline Village General Improvement District (“IVGID”) to Disregard The “Paid by Choice” Factor Applicable to Nearly All Fees When it Comes to Assessment And Collection of Its Recreation Facility Fee (“RFF”)?

IVGID 101 Posted on May 27, 2026 by AdminJuly 28, 2026

As a precursor to this topic, we refer the reader to our Circumstances Under Which The “Paid by Choice” Factor Applicable to Nearly All Fees Can Be Disregarded discussion. Which discusses those limited instances where the voluntariness of payment pillar … Continue reading →

Is The Incline Village General Improvement District’s (“IVGID’s”) Beach Facility Fee (“BFF”) The “Recreation Standby And Service Charge…For The (Mere) Availability of The Use of IVGID’s Beaches” Staff And Past/Current Boards Have Represented/Represent? Or is it Just Another Creative Means of Involuntarily Exacting Revenue From Local Parcel Owners With Beach Access?

IVGID 101 Posted on May 27, 2026 by AdminJuly 28, 2026

In a word, no. Similar to our discussion regarding the District’s Recreation Facility Fees (“RFFs”), there are many reasons why not. Consider the following: What The District Tells Us The BFF Represents: As we’ve elsewhere discussed, “Each year as part … Continue reading →

Is It Permissible For The Incline Village General Improvement District (“IVGID”) to Disregard The “Paid by Choice” Factor Applicable to Nearly All Fees When it Comes to Assessment And Collection of Its Beach Facility Fee (“BFF”)?

IVGID 101 Posted on May 27, 2026 by AdminJuly 28, 2026

As a precursor to this topic, we refer the reader to our Circumstances Under Which The “Paid by Choice” Factor Applicable to Nearly All Fees Can Be Disregarded discussion. Which discusses those limited instances where the voluntariness of payment pillar … Continue reading →

Do General Improvement Districts (“GIDs”) Have The Power to Exempt Anyone or Any Parcel From Payment of The Rates, Tolls or Charges it Adopts?

IVGID 101 Posted on May 27, 2026 by AdminJuly 28, 2026

In a word NO! As we’ve elsewhere stated, GIDs have the express power to levy and collect rates, tolls and charges aka fees. Although NRS 318.197(4)(a) authorizes discounts for prompt payment, and NRS 318.197(4)(b) allows GID Boards to require deposits … Continue reading →

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