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IVGID 101

Past and present

  • IVGID 101
  • IVGID PAST AND PRESENT
    • History
    • General Info
      • General Improvement Districts’ (“GID’s”) Powers
    • Fees, Taxes, Assessments, Other Misc Charges
      • Fees
        • Service Charges
        • Facility Fees
        • Availability Charges
        • Standby Charges
        • The Recreation Facility Fee (“RFF”)
        • The Beach Facility Fee (“BFF”)
        • Water And Sewer Charges
        • Solid Waste Franchise Fees
        • Defensible Space “Fees”
      • Taxes
        • Ad Valorem Taxes
        • Special Taxes
        • Consolidated (“C-Taxes”)
      • Assessments
      • Other Charges
        • Central Services Costs
        • Internal Services
    • Financial Reporting
    • The Impermissible Powers IVGID Exercises
    • Impermissible Beach Activities
    • Legal Issues
    • Misuse/Waste of the RFF/BFF and Our Utility Charges
    • Misc Matters
  • EVENTS
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Category Archives: Fees, Taxes, Assessments, Other Misc Charges

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How The Incline Village General Improvement District (“IVGID”) Adopts Its Various “Fees”

IVGID 101 Posted on May 19, 2023 by AdminAugust 18, 2026

Well it depends upon what type of “fee” we’re talking about. For instance, Water And Sanitary Sewer Fees: If it’s a sanitary sewer or a water facilities fee, NRS 318.199(2) instructs that the District’s “Board of trustees (‘Board’) shall hold … Continue reading →

How The Incline Village General Improvement District’s (“IVGID’s”) Fees Are Collected

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

Again, it depends upon what type of fee we’re talking about. However for starters, NRS 318.197(4): NRS 318.197(4) expressly instructs that “the Board may provide for the collection of (those rates, tolls and) charges” provided for in NRS 318.197(1). NRS … Continue reading →

What Staff And Past/Current Boards Have Told/Tell Us The District’s Recreation (“RFF”) And Beach (“BFF”) Facility “Fees” Actually Represent

IVGID 101 Posted on May 19, 2023 by AdminAugust 23, 2026

We’ve elsewhere shared: the authority all GIDs have to adopt “rates, tolls, and charges,” the kinds of “fees” in a vacuum they’re permitted to adopt, the limits on those “fees,” and the various “fees” past and current Boards have actually … Continue reading →

In Contrast, The District’s Recreation (“RFF”) And Beach (“BFF”) Facility Fees According to Us

IVGID 101 Posted on May 19, 2023 by AdminAugust 18, 2026

In a nutshell, taxes. Not fees, but taxes. And invalid ones no less! Nevertheless, let’s not go there…yet. Let’s assume for purposes of argument the RFF/BFF are fees. Fees “based on the rights of (a governmental) entity as proprietor of … Continue reading →

What Are “Fuels Management” aka “Defensible Space” Services?

IVGID 101 Posted on May 19, 2023 by AdminAugust 23, 2026

If one examines NRS 318, nowhere will one find the terms “fuels management” or “defensible space” (go ahead and do a word search). If one examines IVGID staff’s accounting glossary within the budget the Board adopts each year, one will find the … Continue reading →

What Are Solid Waste “Franchise Fees,” And Are They Assessed by The District?

IVGID 101 Posted on May 19, 2023 by AdminAugust 23, 2026

Given we’ve shared that a general improvement district’s (“GID’s”) Board of Trustees’ (“Board’s”) power to “fix, and from time to time increase or decrease…rates, tolls or charges” flows from NRS 318.197(1), and that this NRS fails to expressly identify “franchise … Continue reading →

What Are “Central Services?”

IVGID 101 Posted on April 14, 2023 by AdminJune 28, 2025

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

IVGID 101 Posted on April 14, 2023 by AdminJune 18, 2025

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 →

Does The Incline Village General Improvement District (“IVGID”) Furnish And Charge For “Central Services?”

IVGID 101 Posted on April 14, 2023 by AdminMay 20, 2025

Yes it does! As stated 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 … Continue reading →

How The Incline Village General Improvement District’s (“IVGID’s”) “Central Services” Costs Are Allocated (According to Staff And Past Boards)

IVGID 101 Posted on April 14, 2023 by AdminMay 6, 2025

Each 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 pursuant to Board Policy 18.1.0 which we are told is designed to distribute “the cost … Continue reading →

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