Only because the District tells us the Recreation (“RFF”) and Beach (“BFF”) Facility Fees its Board adopts each year¹ are “facility fees,”²

And NRS 318.197(1) instructs that general improvement district (“GID”) Boards have the power to

“Fix, and from time to time increase or decrease…recreational facilit(y)…rates, tolls or charges³ other than special assessments, including, but not limited to, service charges and standby service charges, for services or facilities furnished by the district,”

Do we tackle the question proffered.

We begin our examination by recalling that just because the District tells us its recreation RFF/BFF are “facility fees,” doesn’t necessarily make them so. That’s because

“Courts will determine and classify (monetary exactions of all kinds) on the basis of realities,”⁴ looking to their “operating incidence”⁵ rather than (their) specially descriptive phrase(s).”⁶

So in order to determine those realities, let’s examine NRS 318 and look for the definition of “facility fee.” Unlike service, availability of service, and standby charges, here we actually may have a definition:

“Rates, tolls or charges⁷ other than special assessments, for…’electric energy, cemetery, swimming pool, other recreational facilities, television, FM radio, sewer, water, storm drainage, flood control, snow removal, lighting, garbage or refuse’…facilities furnished by the district.”⁸

The district charges “rates” to access and use its beaches and various public recreation facilities. In other words, it charges fees for services or facilities furnished.” We know this to be true because ¶64 of Ordinance No. 7 tells us of the discounts or reduced rates offered thereat, because of payment of the RFF/BFF:

“a. Reduced season pass rates, at District-owned ski, and tennis facilities…

b. Reduced daily rates at District-owned golf, ski and tennis facilities…

c. Reduced yearly, quarterly, monthly, or weekly membership rates at District-owned Recreation Center…

d. Reduced daily rates…(and other) rates on various recreation programs and services (offered)…at the District-owned Recreation Center…

e. Reduced rates for the rental of the Chateau, Aspen Grove Community Building, Diamond Peak Ski Lodge, Recreation Center, and District owned athletic fields…

f. Watercraft launching access at the District-owned watercraft ramp…for a fee…

g. The ability to bring Guest(s) to District-owned Beaches…for a fee; and,

h. Any other Recreation Privileges determined by the Board.”

Given there have to be “rates” before there can be discounts, reductions to or privileges because of those rates, user fees⁹ must be paid at the District’s beaches and public recreation facilities. That’s what a facility fee is, isn’t it? A “rate…toll…or charge…other than (a) special assessment…for…facilities furnished by the district.”⁸

And now you know!

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1. See that staff memorandum typically accompanying its request the RFF/BFF be adopted and collected on the county tax roll (by way of example, see that May 30, 2025 staff memorandum in support of possible approval of a resolution approving the Report for collection of Recreation Standby and Service Charges for fiscal year 2025/2026) which recites that “each year, the District establishes an annual Recreation Facility Fee and Beach Facility Fee.”
2. Take a look at the staff memorandum which accompanies the proposed resolution which outlines the billing and collection process set forth in Nevada Revised Statutes the Board is required to approve each year (see that May 30, 2025 memorandum prepared for fiscal year 2025/2026). It describes those fees (which are really “standby service charges for services and facilities furnished by the District”) as facility fees. Just listen: “staff have prepared (a) Report for Collection on the Washoe County Tax Roll for the Recreation Standby and Service Charges (also known as the Recreation Facility Fee and Beach Facility Fee.”

   Now listen to the way within which that resolution (the resolution which was approved for fiscal year 2025/2026 (see Resolution No. 1917) is labeled: “A RESOLUTION APPROVING THE REPORT FOR COLLECTION ON THE WASHOE COUNTY TAX ROLL OF RECREATION STANDBY AND SERVICE CHARGES (ALSO KNOWN AS RECREATION FACILITY FEE AND BEACH FACILITY FEE) FOR (the relevant) FISCAL YEAR.”

   ¶6 of that resolution adopts a Report For Collection on The County Tax Roll of Recreation Standby And Service Charges (that Report for fiscal year 2025-26 was adopted on May 30, 2025). Listen to the way within which that Report is labeled: “REPORT FOR COLLECTION ON THE COUNTY TAX ROLL OF RECREATION STANDBY AND SERVICE CHARGES (ALSO KNOWN AS THE RECREATION FACILITY FEE AND BEACH FACILITY FEE.” In other words, the District goes out of its way to call its recreation “standby service charges for services and facilities” something they are not; facility fees!

3. The term “rates, tolls or charges” represents different names for “specific services” for which “fixed price(s are) charged (see https://www.investopedia.com/terms/f/fee.asp). According to an AI search, a “rate is a fixed fee or cost per unit of service (often used for utilities like water or electricity); a toll is a fee paid for the use of a specific road, bridge, or tunnel, typically collected at designated points; and, a charge is a fee imposed for a service or product, which can vary based on usage or specific conditions.” The common denominator here being that all are fees!
4. See Hukle v. City of Huntington, 134 W.Va. 249, 58 S.E.2d 780, 783 (1950); Clean Water Coalition v. The M Resort, LLC, 127 Nev. 301, 255 P. 3d 247, 256 (2011) citing State v. Medeiros, 89 Haw. 361, 973 P.2d 736, 741 (1999).
5. See Emerson College v, City of Boston, 391 Mass. 415, 424-425, 462 N.E.2d 1098, 1105 (1984),
6. See Stewarts’ Pharmacies v. Fase, 43 Haw. 131, 144 (1959) reh’g denied at 43 Haw. 166.
7. The term “rates, tolls or charges” represents different names for “specific services” for which “fixed price(s are) charged (see https://www.investopedia.com/terms/f/fee.asp). According to an AI search, a “rate is a fixed fee or cost per unit of service (often used for utilities like water or electricity); a toll is a fee paid for the use of a specific road, bridge, or tunnel, typically collected at designated points; and, a charge is a fee imposed for a service or product, which can vary based on usage or specific conditions.” The common denominator here being that all are fees!
8. See NRS 318.197(1).
9. A user fee is “a charge paid…to a government agency or private business to access (and use) a specific facility, service, or program” (see https://taxfoundation.org/taxedu/glossary/user-fee/) which is furnished.