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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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Steven Pinkerton’s Expenditure of $788,000 Allegedly Lining The District’s Former Effluent Storage Pond Without The Advance Knowledge Nor Approval of The Incline Village General Improvement District (“IVGID”) Board

IVGID 101 Posted on June 25, 2023 by AdminMarch 2, 2025
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Steven Pinkerton’s Initiation of The IVGID Magazine fka The IVGID Quarterly Without The Advance Knowledge Nor Approval of The Incline Village General Improvement District (“IVGID”) Board of Trustees

IVGID 101 Posted on June 25, 2023 by AdminMarch 3, 2025
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District Credit Cards Disingenuously Labeled “Procurement Cards”

IVGID 101 Posted on June 25, 2023 by AdminMarch 2, 2025

The District has a credit card charge account. But do you understand it has in excess of fifty (50) of these accounts tied into a master account? And these credit cards are disbursed by staff as a matter of course … Continue reading →

Joe Pomroy’s Agreement With NV Energy to Install, Maintain, Repair And Operate Four (4) Electric Vehicle Charging Stations (“EVC Ses”) Without The Knowledge Nor Advance Approval of The Incline Village General Improvement District (“IVGID”) Board

IVGID 101 Posted on June 25, 2023 by AdminMarch 2, 2025

for a minimum period of five (5) years. And to provide free EV charges to the public during this five (5) year period. On November 16, 2013 Brad Johnson, the District’s principle engineer, purchased four (4) Eaton 70 amp EVCSes … Continue reading →

Joseph Pomroy’s Sale of District Wastewater Without The Knowledge Nor Advance Approval of The Incline Village General Improvement District (“IVGID”) Board

IVGID 101 Posted on June 25, 2023 by AdminMarch 2, 2025

One of the District’s basic powers is to furnish sanitary facilities for sewerage. It maintains a Wastewater Reclamation Treatment Plant aka Wastewater Resource Recovery Facility (“WRRF”) at Sweetwater Drive. According to the District, the Treatment Plant treats “an average of … Continue reading →

Gerry Eick’s Sale of Three (3) District Parcels With Beach Access Without The Knowledge Nor Advance Approval of The Incline Village General Improvement District (“IVGID”) Board

IVGID 101 Posted on June 25, 2023 by AdminMarch 2, 2025

The District acquired 87 unbuildable tax delinquent Incline Village properties from Washoe County in October of 2012 and early 2013. That acquisition was secured based upon staff’s misrepresentation that the subject properties would be held for “open space” public purposes. … Continue reading →

X – Do The District’s Central Services Cost Transfers Represent Payment For The Central Services Allegedly Furnished Staff And Past/Current Boards Have Represented/Represent? Or Are They Just More Impermissible Taxes?

IVGID 101 Posted on May 27, 2023 by AdminJune 20, 2026

In a word no! As we’ve elsewhere discussed, central services represent The “core services almost all (governments require in order)…to support their operations and mission provided by a central service provider.” And in Nevada, the costs associated with those services … Continue reading →

What is a “Fee?”

IVGID 101 Posted on May 20, 2023 by AdminOctober 23, 2026

Because “rates (and) charges” aka “fees” represent such large percentages of the revenues collected by the Incline Village General Improvement District (“IVGID”), we believe it important to understand what these monetary exactions actually represent. And their authority for assessment. And … Continue reading →

Circumstances Where The “Paid by Choice” Factor Applicable to Nearly Every “Fee” Can Be Disregarded

IVGID 101 Posted on May 20, 2023 by AdminAugust 20, 2026

As elsewhere stated, according to Emerson College v. City of Boston, at 391 Mass. 415, 424-425, 462 N.E.2d 1098, 1105 (1984), fees “based on the rights of (a governmental) entity as proprietor of the instrumentalities used,” are: 1. Charged “in … Continue reading →

Circumstances Where Fees Not The Result of The Payor’s Choice Are Involuntarily Assessed And Collected

IVGID 101 Posted on May 20, 2023 by AdminAugust 23, 2026

As elsewhere stated, one of the bases for differentiating “fees” from special assessments and taxes is the payment by choice factor. In other words, to be a “fee,” the party making payment retains the right to not receive the benefit allegedly furnished, … Continue reading →

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