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 →
Please refer to our discussion of this topic at https://ivgid101.com/how-fees-differ/. And now you know!
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 →
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 →
“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 →