Given we’ve shared that a general improvement district’s (“GID’s”) Board of Trustees’ (“Board’s”) power to “fix, and from time to time increase or decrease…rates, tolls or charges other than special assessments” flows from NRS 318.197(1), and this NRS instructs those exactions may “includ(e)…charges for services or facilities furnished,” here we examine here we examine facility fees, whether they are encompassed within the term “charges for services or facilities” to pay the costs the District incurs to furnish public recreation facilities, and whether they are assessed by the District? Facility fees are in essence “user fees…imposed by…government”¹ “to cover its general operating overhead, infrastructure maintenance, or fixed costs…It represents the cost of accessing the physical or systemic infrastructure that makes the primary service possible.”²

So does the Incline Village General Improvement District (“IVGID”) assess facility fees? The answer is yes. That’s because these fees are charged for access to and use the District’s public recreation facilities³ for access to and use of those facilities.

And now you know!

1. Go to https://taxfoundation.org/taxedu/glossary/user-fee/).
2. Go to https://legalclarity.org/what-is-a-facility-charge-and-when-is-it-legal/.
3. See ¶104(b) of Ordinance 7.