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 →
As we’ve elsewhere observed, courts have oftentimes been asked to define the characteristics of a “fee” and how they differ from other kinds of monetary exactions (such as “taxes” and “special assessments”). The distinction is not one that is always … 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” and “special assessments.” The distinction is one that is not always observed with nicety in … Continue reading →
An otherwise legitimate “fee” can be transformed into an impermissible special “tax” because “The Legislature’s law-making authority is…not unlimited (and)…courts are obligated to enforce the limitations that the Constitution imposes upon legislative acts.” Therefore here we examine the circumstances under … Continue reading →
Ad valorem taxes are taxes “On real property describe(d as) a general tax levy which applies a given (tax) rate to the assessed valuation of all taxable property within a particular taxing district. Such is the tax levied by a … 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 →
Now that you know what are ad valorem 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 →
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 →