Special taxes are taxes levied by local governmental entities for special purposes. Typically they’re levied against real property. Accordingly, the proceeds may be used solely for the represented purpose or service for which the tax was imposed. Taxes that would … Continue reading →
Now that you know what are special taxes, here we examine whether GIDs have the power to levy and collect them? As elsewhere stated, GIDs are limited purpose special districts along the lines of vector control (mosquitos), library, fire, water, sewer and cemetery … Continue reading →
Special assessments are “Compulsory charge(s) placed…upon real property within a pre-determined district [known as a special improvement district (‘SID’)] made under express legislative authority for defraying, in whole or in part, the expense of…permanent public improvement(s)” such as streets, sidewalks, curbs and … Continue reading →
Nev. Const. Art. 8, Sec. 8: As elsewhere discussed, we begin our analysis with the Nevada Constitution given it “is the ‘supreme law of the state which ‘control[s] over any conflicting statutory provisions.’” Nev. Const. Art. 8, Sec. 8 instructs that the … Continue reading →
Nev. Const. Art. 8, Sec. 8: As elsewhere discussed, we begin our analysis with the Nevada Constitution given it “is the ‘supreme law of the state which ‘control[s] over any conflicting statutory provisions.’” Nev. Const. Art. 8, Sec. 8 instructs that the … Continue reading →
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 →
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 →
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 →