Recall that Art Wood and Company’s purchase of the lands which would eventually become Incline Village was consummated in September of 1959. So when was Nevada’s GID law adopted? March 30, 1959¹. And what was its stated purpose? To “promote the health, safety, prosperity, security and general welfare of the inhabitants thereof and of the State of Nevada.”² By acquiring, constructing, improving, extending, bettering, maintaining and operating³ what projects?

1. “Streets, alleys and public highways, and parts thereof…and…street and alley improvements necessary and incidental thereto”⁴ and the “maint(enance) and repair (of such)…improvements;”⁵

2. “Curb(s), gutter(s) and combined curb(s) and gutter(s), in combination with sidewalk(s) or otherwise, and (those)…improvements necessary and incidental to the foregoing improvements, including, without limiting the generality thereof, drains, catch basins, valley gutters (and) driveway inlets”⁶ and the “maint(enance) and repair (of such)…improvements;”⁵

3. “Sidewalks, adjacent to or in combination with curb(s) and gutter(s) or otherwise…and…improvements necessary and incidental thereto”⁷ and the “maint(enance) and repair (of such)…improvements;”⁵

4. “Storm sewer and other drainage facilities and improvements necessary and incidental thereto…including, without limiting the generality of the foregoing, the laying of pipes and the erection of catch basins, drains and necessary inlets and outlets”⁸ and the “maint(enance) and repair (of such)…improvements;”⁵

5. Upon “first obtaining the approval of the county board of health…any system of water supply”⁹ including without limiting the generality of the foregoing, the “operat(ion), maint(enance) and repair (of such)…improvements acquired by the District;”⁵ and,

6. Upon “first obtaining the approval of the county board of health⁹…(a) sanitary sewer system or any part thereof, including, without limiting the generality of the foregoing, mains, laterals, wyes, tees, meters and collection, treatment and disposal plants…appropriate outlets within or without the district[, the ‘operat(ion), maint(enance) and repair (of such)…improvements,’⁵ and]…sell(ing) any product or byproduct thereof.”¹⁰

So when was IVGID created by the Washoe County Board of Commissioners (“County Board”)? April 20, 1961¹¹. Arguably, it was the first GID to be created in the State. When did IVGID’s First Meeting of its Board take place? June 2, 1961¹². And for what stated purposes did that meeting take place¹¹? “Paving, curbs and gutters, sidewalks, storm drainage, sewer disposal and water supply.” And what were three (3) of the first five (5) resolutions the new IVGID Board of Trustees (“Board”) adopted¹¹?

Resolution No. 3: Providing for “Water Project No. 61-1…improvements to be made that (would be)…of special benefit to…th(ose) lands…abutting upon the parts of the streets improved or proposed to be improved…(whereby) the cost(s) and expenses thereof w(ould) be assessed upon a special assessment district including the lands to be benefited and assessed;”

Resolution No. 4: Providing for “Sewer Project No. 61-2…improvements to be made that (would be)…of special benefit to…th(ose) lands…abutting upon the parts of the streets improved or proposed to be improved…(whereby) the cost(s) and expenses thereof w(ould) be assessed upon a special assessment district including the lands to be benefited and assessed;” and,

Resolution No. 5: Providing for “Road Project No. 61-3…improvements to be made that (would be)…of special benefit to…th(ose) lands…abutting upon the parts of the streets improved or proposed to be improved…(whereby) the cost(s) and expenses thereof w(ould) be assessed upon a special assessment district including the lands to be benefited and assessed.”

In other words, instead of Incline Village’s real estate developer (CBDC), all Incline Village parcels to be thereafter developed and sold would be assessed and pay the costs and expenses associated with constructing public infrastructure water, sewer, storm drainage, and road and sidewalk improvements.

And who were two of the District’s first appointed trustees¹¹ who voted to impose these obligations? Robert L. McDonald¹³ and Harold B. Tiller¹⁴. Who was the District’s first president and chairman? Robert McDonald¹³. Who was the District’s first Secretary and Treasurer? Harold Tiller¹⁴. Who else was in attendance at that meeting? Art Wood¹³, President of CBDC¹⁵. And attorney Ernest A. Wilson¹⁶. Pretty cozy, wouldn’t you agree?

So you make the call. By design or coincidence?

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1. See SB20, Chapter 319, 1959 Statutes of Nevada, page 457.
2. See Sec. 3(1) of SB20, Chapter 319, 1959 Statutes of Nevada, page 458.
3. See Sec. 28 of SB20, Chapter 319, 1959 Statutes of Nevada, page 463.
4. See Sec. 23 of SB20, Chapter 319, 1959 Statutes of Nevada, page 462.
5. See Sec. 28 of SB20, Chapter 319, 1959 Statutes of Nevada, page 463.
6. See Sec. 24 of SB20, Chapter 319, 1959 Statutes of Nevada, page 462.
7. See Sec. 25 of SB20, Chapter 319, 1959 Statutes of Nevada, page 462.
8. See Sec. 26 of SB20, Chapter 319, 1959 Statutes of Nevada, page 463.
9. See Sec. 33(2) of SB20, Chapter 319, 1959 Statutes of Nevada, page 464.
10. See Sec. 27 of SB20, Chapter 319, 1959 Statutes of Nevada, page 463.
11. It was then that the County Board “adopted…Ordinance numbered 95 …Initiating Proceedings for the Organization of the Incline Village General Improvement District” (see County Board Bill No. 57, Ordinance No. 95).
12. See the minutes of the District’s First Meeting of its Board of Directors.
13. An attorney and the founding partner in the firm of Bible, McDonald, Carano and Wilson (now known simply as McDonald Carano) of Reno, NV. 
14. One of Art Wood’s Oklahoma C.P.A. associates, and a principal in Crystal Bay Development Company (“CBDC”).
15. See Whiston v. McDonald, 85 Nev. 508, 512, 458 P.2d 107 (1969).
16. Mr. Wilson was a principal in the Bible, McDonald, Carano and Wilson lawfirm.