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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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The “Fees” General Improvement Districts (“GIDs”) May “Fix And From Time to Time Increase or Decrease” 

IVGID 101 Posted on May 20, 2023 by AdminAugust 12, 2026

Many are of the opinion all local governments are empowered to adopt any “fees” of their choosing simply because they’re “government.” In fact, in Incline Village/Crystal Bay this opinion seems to extend to monetary exactions of all kinds! To these … Continue reading →

Differences Between Fees, Taxes, And Special Assessments

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

As we’ve elsewhere observed, courts have oftentimes been asked to define the characteristics of a “fee” and how they differ from other kinds of monetary exactions (such as “taxes” and “special assessments”). The distinction is not one that is always … Continue reading →

What Are “Service Charges?”

IVGID 101 Posted on May 20, 2023 by AdminAugust 28, 2026

Only because the District tells us The Recreation Facility Fee (“RFF”) and Beach Facility Fee (“BFF”) its Board adopts each year represent annual fiscal year “Recreation…Service Charges” for “the availability of the use of IVGID’s beaches; boat launch ramp; Championship … Continue reading →

What Are “Facility Fees” aka “Charges…For…Facilities Furnished?”

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

Only because the District tells us the Recreation (“RFF”) and Beach (“BFF”) Facility Fees its Board adopts each year are “facility fees,” And NRS 318.197(1) instructs that general improvement district (“GID”) Boards have the power to “Fix, and from time … Continue reading →

What Are “Availability of Service” Charges?

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

Only because the District tells us The Recreation Facility Fee (“RFF”) and Beach Facility Fee (“BFF”) its Board adopts each year represent “recreation service charges and standby service charges, for…the availability of the use of IVGID’s beaches; boat launch ramp; … Continue reading →

What Are “Service…Charges…For The Availability of” Facilities?

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

Only because the District tells us The Recreation Facility Fee (“RFF”) and Beach Facility Fee (“BFF”) its Board adopts each year…represent fiscal year “Recreation…Service Charges” for “the availability of the use of IVGID’s beaches; boat launch ramp; Championship golf course; Mountain … Continue reading →

What Are “Standby Service Charges, For…The Availability of” Facilities?

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

Only because the District tells us The Recreation Facility Fee (“RFF”) and Beach Facility Fee (“BFF”) its Board adopts each year…represent fiscal year “Recreation…Standby…Charges” for “the availability of the use of IVGID’s beaches; boat launch ramp; Championship golf course; Mountain … Continue reading →

X-How Special Assessments Differ From Fees And Taxes

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

Please refer to our discussion of this topic at https://ivgid101.com/how-fees-differ/. And now you know!

Continue reading →

Limits on The “Fees” General Improvement District (“GID”) Boards May “Fix And From Time to Time Increase or Decrease”

IVGID 101 Posted on May 20, 2023 by AdminAugust 18, 2026

Given NRS 318.197(1) gives GID Boards the power to fix “rates, tolls and charges,” here we investigate the limits on a GID Board’s power. And as with the propriety of all sorts of governmental powers, we begin our inquiry by … Continue reading →

The Various “Fees” The Incline Village General Improvement District (“IVGID”) Board of Trustees (“Board”) Has Actually Adopted

IVGID 101 Posted on May 19, 2023 by AdminAugust 12, 2026

As stated elsewhere, all general improvement district (“GID”) Boards have the power to “Fix, and from time to time increase or decrease: electric energy, cemetery, swimming pool, other recreational facilities, television, FM radio, sewer, water, storm drainage, flood control, snow … Continue reading →

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