Category Archives: Fees, Taxes, Assessments, Other Misc Charges
How The District’s Recreation (“RFF”) And Beach (“BFF”) Facility Fees, in Particular, Are Levied And Collected
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 →
What Are “Taxes?”
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” and “special assessments.” The distinction is one that is not always observed with nicety in … Continue reading →
How Taxes Differ From Fees And Special Assessments
Please refer to our discussion of this topic at https://ivgid101.com/how-fees-differ/. And now you know!
Continue reading →The Powers General Improvement Districts (“GIDs”) Have to Levy And Collect Taxes
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 →
Limits on The Taxes a General Improvement District (“GID”) May Levy
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 →
What Are Solid Waste Disposal Services?
Although this may appear to be a straightforward question, we believe it warrants a closer look. Because our ultimate question is whether a limited power General Improvement District (“GID”) can charge a fee associated with entrance into a solid waste … Continue reading →
Where Does The Money Come From to Pay The District’s Solid Waste “Franchise Fees?”
So as elsewhere stated, we see that the District’s central services costs are directly allocated and transferred from its Utility, Community Services and Beach Funds to its General Fund. But where do the monies from these former funds actually come … Continue reading →
What Are Nevada’s Consolidated Taxes, Does The District Receive Them, And in What Amounts?
“In 1997, the Legislature enacted the Local Government Tax Distribution Account, referred to as the (Consolidated or) C-Tax (1997 Nev. Stat., ch. 660, §1, at 3278). The C-Tax is designed to fund local governments and their corresponding entities by ‘creat[ing] a … Continue reading →
Are “Fuels Management” aka “Defensible Space” Charges Permissible Fees, or Just Another Impermissible Tax?
As we have discussed elsewhere, the only basic powers a general improvement district (“GID”) may legitimately exercise (including the power to fix fees and assess taxes) are those expressly granted in its initiating and supplemental ordinance(s) “as supplemented by the … Continue reading →