Category Archives: Fees, Taxes, Assessments, Other Misc Charges
What Exactly is a Fee?
Courts have oftentimes been asked to define the characteristics of a “tax,” and how they differ from other kinds of monetary exactions such as “fees.” The distinction is one that is not always observed with nicety in judicial decisions. Notwithstanding, … Continue reading →
The Special And Limited Circumstances Under Which The “Paid by Choice” Factor Applicable to All Fees Can Be Disregarded
As elsewhere stated, according to Emerson College v. City of Boston, 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 exchange … Continue reading →
The Fees General Improvement Districts (“GIDs”) May Fix
Many are of the opinion all local governments are empowered to adopt any “fees” of their choosing simply because they are “governments.” In fact, in Incline Village/Crystal Bay this opinion extends to monetary exactions of all kinds as long as … Continue reading →
Limits on The Fees General Improvement Districts (“GIDs”) May Fix
Given NRS 318.197(1) gives GID Boards the power to fix “rates, tolls and charges,” here the questions: are there limits on the “fees” a GID Board is authorized to fix and change; and if so, what are they? As with … Continue reading →
The Various Fees The Incline Village General Improvement District (“IVGID”) Board in Particular Has Actually Adopted
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 →
How The Incline Village General Improvement District’s (“IVGID’s”) Various Fees Are Adopted
Well it depends upon what type of “fee” we’re talking about. For instance, Generic Fees: If it’s a generic “fee,” which no other statute specifically addresses, all that’s required is a mere Board majority. Water And Sanitary Sewer Fees: If … Continue reading →
Can The District’s Recreation (“RFF”) And Beach (“BFF”) Facility “Fees” Are Actually “Fees” Be Saved as “Service Charges?”
Because the RFF/BFF do not satisfy the minimum requisites for a legitimate “fee,” as we’ve elsewhere demonstrated, they do not qualify as “service charges.” Nevertheless, let’s assume arguendo the RFF/BFF can be “fees.” Here we address whether they can be … Continue reading →
What Are “Central Services?”
Because central services cost transfers represent such a large percentage of all revenues assigned to the District’s General Fund, we believe it important to understand exactly what these services represent, and how their amounts are determined, allocated, and assessed. As … Continue reading →
The History of Monetary Transfers From The Incline Village General Improvement District’s (“IVGID’s”) Proprietary Enterprise Funds, to Its Governmental General Fund
As we’ve discussed elsewhere, every year when the District’s Board of Trustees (“Board”) approves a budget for the forthcoming year, it adopts an updated Central Service Cost Allocation Plan which provides for payment, via transfers, from its Utility, Community Services and Beach … Continue reading →