In a word NO!

As we’ve elsewhere stated, GIDs have the express power to levy and collect rates, tolls and charges aka fees. Although NRS 318.197(4)(a) authorizes discounts for prompt payment, and NRS 318.197(4)(b) allows GID Boards to require deposits or prepayments, nothing speaks to exemptions from payment.

Article 8, Sec. 1 of the Constitution: instructs that

Municipal “corporations may be formed under general laws; and all such laws may from time to time, be altered or repealed.”

NRS 318.075(1): instructs that

“The adoption of (an) ordinance (by a county Board of Commissioners) creating (a) district shall finally and conclusively establish the regular organization of the district…which…shall thenceforth be a governmental subdivision of the State of Nevada, a body corporate and politic and a quasi-municipal corporation.”

As elsewhere stated, on May 20, 1961, effective June 1, 1961, the Incline Village General Improvement District (“IVGID”) was created¹ via County Board Bill No. 57, Ordinance No. 97.

NRS 318.197(1): instructs that

A GID “board may fix, and from time to time increase or decrease (various)…rates, tolls or charges other than special assessments, including, but not limited to, service charges and standby service charges, for services or facilities furnished by the district, charges for the availability of service, annexation charges, and minimum charges.”

The Lack of Power to Exempt Anyone or Any Property From Payment of The Rates, Tolls or Charges a GID Board Has Adopted: Although NRS 318.197(4)(a) authorizes discounts for prompt payment, and NRS 318.197(4)(b) allows GID Boards to require rate, toll or charge deposits or prepayments, nothing in NRS 318 speaks to exemptions from payment.

NRS 318.197(1) Means What it Says, And Says What it Means: See our How The Legislature Instructs We Construe The Powers a GID May Exercise as well as How Courts Instruct We Construe The Powers a GID May Exercise pages for a more comprehensive discussion of this topic.

Expressio Unius est Exclusio Alterius: means “the expression of one thing is (to) the exclusion of another.”² Therefore “when a statute limits a thing to be done (to) a particular mode³, it includes the negative⁴ (insofar as) any other mode”⁵ is concerned.

IVGID‘s Inability to Insert Words or Terms Into NRS 318.197(1) That Were Not Adopted by The Legislature: Because it is improper to “insert into statutes terms or provisions which are obviously not there,” courts are “reluctant to second-guess the wisdom of a statute and (for this reason are)…unwilling to insert words…the court believes the Legislature left out, be it intentionally or inadvertently.”⁶

Had The Legislature Intended: to include that which is not stated in a statute, it certainly knew how to “express (those words)…in straightforward English.”⁷ Therefore where as here the statute doesn’t, it means the omission was intentional.

Dillon’s Rule: “provides that (a)…governing body…possesses and may exercise only the following powers and no others:

1. Those…granted in express terms by the Nevada Constitution, statute or…charter;

2. Those…necessarily or fairly implied in or incident to the powers expressly granted⁸; and,

3. Those…(absolutely) essential to the accomplishment of the declared objects and purposes of the (local governing body at issue) and not merely convenient but indispensable.”⁹

4. And “if there (be) any fair or reasonable doubt concerning the existence of a power, that doubt is (to be) resolved against the governing body…and the power (be) denied.”¹⁰

GIDs Have Not Been Granted The Power to Legislate Nor to Make Laws: As elsewhere discussed, GIDs are limited purpose special districts along the lines of vector control (mosquitos), library, fire, water, sewer and cemetery districts. They are creatures of statute, and in Nevada those statutes are set forth at Title 25 of Chapter NRS 318¹¹. Take a long hard look at NRS 318. Do you see any language which authorizes GIDs to adopt laws or create legislation? Take a look at our Powers All GIDs Are Authorized to Exercise discussion. Do you see anywhere where a GID can fill the alleged void the Legislature created insofar as passing legislation allowing the GID to create exemptions from paying its rates, tolls or charges?

So now you know GIDs have no power to exempt anyone or any property from payment of the rates, tolls or charges it has adopted.

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1. See https://www.yourtahoeplace.com/ivgid/about-ivgid/history-of-ivgid.
2. This maxim has been expressly recognized in Nevada in SFR Invs. Pool 1, LLC v. U.S. Bank, N.A., 130 Nev. Adv. Op. 75, 334 P.3d 408, 414 (2014).
3. Here the NRS 318.197(1) adoption of rates, tolls and charges.
4. Here the exemption from payment of those rates, tolls and charges.
5. See Nunez v. Sahara Nevada Corp., 677 F. Supp. 1471, 1474 (D. Nev. 1988).
6. See Saint Alphonsus Reg’l Med. Ctr. v. Gooding Cty., 159 Idaho 84, 356 P.3d 377, 382 (2015).
7. See dissent of Justice Stevens in FMC Corp. v. Holliday, 498 U.S. 52, 66, 111 S.Ct. 403 (1990).
8. NRS 318.210 is the statutory embodiment of this portion of Dillon’s Rule: a GID Board of Trustees (“Board”) shall have and exercise all rights and powers necessary or incidental to or implied from the specific powers granted in this chapter.”
9. See NRS 244.137(3) and 268.001(3).
10. See NRS 244.137(4) and 268.001(4).
11. See Public Organizations for Community Service.