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 this NRS fails to expressly include “franchise fees,” … Continue reading →
Such as its Recreation (“RFF”) and Beach (“BFF”) Facility Fees, solid waste disposal franchise fees, and defensible space fees. Meaning that if you’re a local parcel owner, you have no choice when it comes to payment! Consider Policy No. 16.1.1.1.0 … Continue reading →
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 →
As stated elsewhere, since 1991 and as part of the budget process, each year the District contributed $200,000 towards misnomered defensible space (it should accurately be labeled “fuels management”). “The previously approved funding for this agreement (wa)s set at $200,000. … Continue reading →
The problem with the fees IVGID adopts and assesses is not so much their label, but rather, how they are assessed and collected. As stated elsewhere, the District’s Board regularly elects to have its RFF/BFF automatically collected against all non-exempt … Continue reading →
As elsewhere stated, general improvement districts (“GIDs”) are limited purpose special districts along the lines of vector control (mosquitos), library, fire, water, sewer and cemetery districts. In Nevada they are creatures of statute set forth at Title 25 addressed by Chapter NRS 318. So … 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 →
As we’ve elsewhere explained, according to NRS 318.225 general ad valorem real property taxes are the only ones GIDs are expressly authorized by statute to levy and collect. In fact, they’re the only basis for property taxation. NRS 318.225: instructs that GID “Boards shall … Continue reading →
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 →