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 hey are creatures of statute set forth at Title 25 of Chapter NRS 318. So are … 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 →
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 as elsewhere explained, just because staff and past Boards have called Recreation (“RFF”) and … 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 →