Well it depends upon what type of “fee” we’re talking about. For instance,

Water And Sanitary Sewer Fees: If it’s a sanitary sewer¹ or a water facilities ² fee, NRS 318.199(2) instructs that the District’s

“Board of trustees (‘Board’) shall hold public hearings after 30 days’ notice has been given to all users of the service or product within the district.”

NRS 318.199(5) goes on to instruct that

“If, after public hearing, the (Board) determines that…proposed action is required, the board shall adopt a resolution establishing the new or changed rates, tolls, charges, services to be performed or products to be furnished.”

Recreation (“RFF“) And Beach (“BFF“) Facility Fees: If it’s the District’s RFF/BFF,

“Each year as part of the annual budget process the Board traditionally approves a resolution which outlines the billing and collection process(es) set forth in Nevada Revised Statutes (“NRS”) 318.197³ and 318.201⁴, as well as establish(es) the amount of the…RFF and…BFF to be collected.”⁵ At (a publicly noticed) meeting (generally held in April of each year) the Board of…Trustees t(akes) action (via resolution⁶)…approv(ing a) preliminary report [“For (the) Collection on the County Tax Roll of Recreation Standby and Service Charges”⁷]…as well as set(ting a)…public hearing (date, generally held in May of each year)…to consider final action” for the forthcoming fiscal year.

Upon conclusion of the public hearing,

“The Board (typically)…adopt(s) another resolution⁸…which…(approves a final report⁹ contain(ing) a description of each parcel of real property receiving…services and facilities(, and) the (final) amount of…charge(s)…for such year.”¹⁰

Increased Fees For Which Enterprise Funds¹¹ Were Created: If it’s an “increase(d)…fee imposed for the purpose for which an enterprise fund¹² was created,”¹³ NRS 354.613(2) instructs that the fee can only be approved

“Under a nonconsent item that is separately listed on the agenda for a regular meeting of the governing body”

Where “the governing body determines that

(a) The increase is not prohibited by law;

(b) The increase is necessary for the continuation or expansion of the purpose for which the enterprise fund was created; and,

(c) All fees that are deposited in the enterprise fund are used solely for the purposes for which the fees are collected.”

Generic Fees: If it’s a generic “fee,” which no other statute expressly addresses¹⁴, all that’s required is a simple Board majority¹⁵.

Defensible Space Fees: Because IVGID charges its local parcel owners and non parcel owner irrigation customers a defensible space fee, here its adoption is discussed. This fee is included in the water rates and RFF the Board adopts¹⁶. There is no NRS 318 statute which expressly addresses a GID’s adoption of such a charge.

Solid Waste Franchise Fees: Because IVGID charges its solid waste disposal collector¹⁷ “franchise fees” which are passed through in the District’s approved rates and charges to all of its solid waste disposal customers, here its adoption is discussed. This fee is included in the solid waste fees the Board adopts¹⁸. There is no NRS 318 statute which expressly addresses a GID’s adoption of this fee.

And now you know!

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1. See NRS 318.140.
2. See NRS 318.144.
3. Which allows general improvement district (“GID”) Boards to “fix (in part)…recreational facilit(y)…standby service charges, for services or facilities furnished by the district, (as well as)…the (mere) availability of service.”
4. Which allows “any (GID) board which has adopted rates pursuant to…chapter (NRS 318 to)…elect to have such charges for the forthcoming fiscal year collected on the tax roll.”
5. See page 103 of the packet of materials prepared by staff in anticipation of the Board’s May 27, 2020 meeting (“the 5/27/2020 Board packet”).
6. See NRS 318.201(1). For an example of the resolution the Board adopts (for fiscal year 2023-24), Resolution No. 1901, see page 1002 of the packet of materials prepared by staff in anticipation of the Board’s April 12, 2023 meeting (“the 4/12/2023 Board packet“).
7. An example of the preliminary report the Board approves (for fiscal year 2023-24) appears at pages 1003-1008 of the 4/12/2023 Board packet.
8. See NRS 318.201(9). An example of the resolution the Board adopts (for fiscal year 2023-24), Resolution No. 1902, appears at pages 490-493 of the 5/25/2023 Board packet.
9. An example of the report the Board approves (for fiscal year 2023-24) appears at pages 494-499 of the 5/25/2023 Board packet.
10. See NRS 318.201(8) and (9).
11. NRS 354.517 defines an enterprise fund as “a fund established to account for operations: 1. Which are financed and conducted in a manner similar to the operations of private business enterprises, where the intent of the governing body is to have the expenses (including depreciation) of providing goods or services on a continuing basis to the general public, financed or recovered primarily through charges to the users; or, 2. For which the governing body has decided that a periodic determination of revenues earned, expenses incurred and net income is consistent with public policy and is appropriate for capital maintenance, management control, accountability or other purposes.”
12. For a description of the District’s Funds structure, the reader is directed to our Understanding The District’s Funds Structure discussion. There we reveal where District staff have disclosed that the Utility, Community Services, Beach, and Internal Services Funds are all enterprise funds.
13. Such as the District’s: RFF insofar as its Community Services Fund is concerned; BFF insofar as its Beach Fund is concerned; and, rates and charges for water, sewer, and solid waste disposal services insofar as its Utility Fund is concerned.
14. Although it doesn’t apply to “fees,” an example of a statute which calls for a greater than majority of the Board would be NRS 350.020(3) which only allows the Board to incur a general obligation without voter approval “by an affirmative vote of two-thirds of the members elected to the governing body.” And NRS 318.280(1) which only allows the Board to borrow money “in anticipation of the collection of taxes or other revenues (but excluding special assessments) and to issue short-term notes, warrants and interim debentures to evidence the amount so borrowed…without an election…(only) upon the affirmative vote of four trustees.” And NRS 318.350(1) which allows the Board to defray the “expenses of making any public improvement…by special assessments upon lands and premises abutting upon that part of the street or alley so improved or proposed so to be, or the lands abutting upon the improvement and the other lands as in the opinion of the board may be specially benefited by the improvement…by an affirmative vote of at least two-thirds of its members.”
15. See Policy No. 3.1.0.5(c) which instructs that “the Board of Trustees shall only take action by the affirmative vote of at least a majority of its members, which is three (3), except where a greater requirement for passage of the action is prescribed by applicable law, including but not limited to NRS 318.280 and NRS 318.350.”
16. To learn more about this fee, the reader is directed to our What Are Defensible Space Charges discussion.
17. Currently Waste-Management.
18. To learn more about this fee, the reader is directed to our What Are Solid Waste Franchise Fees discussion.