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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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Can The District’s Recreation (“RFF”) And Beach (“BFF”) Facility “Fees” Be Saved as “Rates, Tolls or Charges…For Services or Facilities Furnished by The District?”

IVGID 101 Posted on May 16, 2023 by AdminApril 3, 2026

Because the RFF/BFF do not satisfy the minimum requisites for a legitimate “fee,” as we’ve elsewhere demonstrated, they do not qualify as “rates, tolls or charges…for services or facilities furnished by the district.” Nevertheless, let’s assume arguendo the RFF/BFF can … Continue reading →

What is “Consciousness of Guilt,” And Are District Staff And Past/Current Board Members Guilty?

IVGID 101 Posted on May 16, 2023 by AdminAugust 23, 2026

“Consciousness of guilt,” at least in California, “refers to conduct that may show a defendant was aware of his or her guilt.” In criminal law, “prosecutors frequently use it to argue that a defendant’s own behavior points toward wrongdoing.”1 There … Continue reading →

Can The District’s Recreation (“RFF”) And Beach (“BFF”) Facility “Fees” Be Saved as “Charges For The Availability of (Recreation) Service(s)?”

IVGID 101 Posted on May 16, 2023 by AdminApril 3, 2026

Because the RFF/BFF do not satisfy the minimum requisites for a legitimate “fee,” as we’ve elsewhere demonstrated, they do not qualify as “charges for the availability of service.” Nevertheless, let’s assume arguendo the RFF/BFF can be “fees.” Here we address … Continue reading →

Assuming Arguendo The District’s Recreation (“RFF”) And Beach (“BFF”) Facility “Fees” Are Actually “Fees,” Yet Not Legitimate “Standby Service Charges,” Can They Be Saved as NRS 318.197(1) “Charges For The Availability of” Recreation Facilities?

IVGID 101 Posted on May 16, 2023 by AdminMarch 29, 2026

Because the RFF/BFF do not satisfy the minimum requisites for a legitimate “fee,” as we’ve elsewhere demonstrated, they do not qualify as “charges for the availability of” facilities. Nevertheless, let’s assume arguendo the RFF/BFF can be “fees.” As we’ve elsewhere … Continue reading →

Does The Current And Have Past Incline Village General Improvement District (“IVGID”) Boards Properly Manage/Managed The District?

IVGID 101 Posted on May 15, 2023 by AdminAugust 10, 2024

Why do we ask this question? Because NRS 318.515 instructs that where “a [general improvement district (“GID”)] of which (its) board of county commissioners (“County Board”) is not the (GID’s) board of trustees is not being properly managed…upon notification by … Continue reading →

Is The Incline Village General Improvement District (“IVGID”) Permitted to Operate Its Recreation Facilities And The Services They Provide as Commercial “For Profit” Business Enterprises, Available to The World’s Tourists, With All That Entails, And Involuntarily Assess Local Parcel Owners The Costs?

IVGID 101 Posted on May 10, 2023 by AdminJanuary 28, 2025
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Is The Incline Village General Improvement District (“IVGID”) Permitted to Charge Utility Service Providers Franchise Fees, And Allow Them to Involuntarily “Pass Through” Those Fees to Local Parcel Owners?

IVGID 101 Posted on May 10, 2023 by AdminJanuary 28, 2025
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Assuming Arguendo The District’s Recreation Facility Fee (“RFF”) is Actually a “Fee,” Has it Been Transformed Into an Invalid “Tax” Because Rather Than Paying For Special Services, Benefits, or Privileges Furnished to Those Local Parcels Which Are Assessed, it Pays For “General Benefits to” Society as a Whole?

IVGID 101 Posted on May 10, 2023 by AdminMarch 21, 2026

No they cannot. And here are the reasons why. As we’ve demonstrated elsewhere, “each year, the District establishes…annual Recreation…and Beach Facility Fee(s)…collected from property owners within the District through a levy placed on the(ir) property tax bill(s)…As part of the … Continue reading →

Is The Incline Village General Improvement District (“IVGID”) Permitted to Donate District Assets as Well as The Use Thereof, And Involuntarily Assess Local Parcel Owners The Costs?

IVGID 101 Posted on May 10, 2023 by AdminJanuary 28, 2025
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Is The Incline Village General Improvement District (“IVGID”) Permitted to Snowplow And Sand Someone Else’s Property (Here Portions of The County’s Ski Way And Country Club Drive), And Involuntarily Assess Local Parcel Owners The Cost?

IVGID 101 Posted on May 10, 2023 by AdminJanuary 28, 2025
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