What is IVGID According to Us?

We offer two (2) answers. The first is the literal definition past Boards/staff tell the world which is explained in our What is IVGID According to Past Boards/Staff discussion. Which is technically correct.

But the second is the literal definition NRS 207.350, et seq. tells us. And it sends a very, very different message.

Please don’t pooh pooh our conclusion simply because it’s bothersome to admit. But as former defense attorney Johnny Cochran told the jury in the celebrated O.J. Simpson murder trial, “if the glove doesn’t fit, you must acquit.”1 Here if the facts fit the charge (in other words, the glove fits), we submit the truth becomes undeniable! So please hear us out. And thank you in advance for being big enough to give us the opportunity.

IVGID has been the subject of significant controversy and criticism from since its inception more than half a century ago. Consider that its emergency Ordinance Initiating Proceedings for the Organization of Incline Village General Improvement District (No. 95, Bill No. 56) was the product of a lie. Per section 7 of the ordinance,

“The Board of County Commissioners…f(ound) and declare(d)…an emergency.” And why was this? Because there “(wa)s a substantial shortage of improved lands…to meet the demands…along the shore of Lake Tahoe…of the growing influx of people (and as a consequence)…it (was allegedly) necessary that the improvements (t)herein proposed be provided for the protection of the public health, safety and general welfare since the area is subject to heavy winter storms.”2

Remember, the General Improvement District Law3 was only enacted on March 30, 19594. On September 24, 1959 George Whittel deeded the lands which would become Incline Village. On June 1, 1960 those undeveloped lands were deeded to Crystal Bay Development Company (“CBD”). Washoe County Board emergency Ordinance (No. 95, Bill No. 56) became effective less than a year later (May 2, 1961). County Board initiating Ordinance (No. 97, Bill 57) became effective May 31, 1961. And at the time there were few if any persons actually living in Incline Village. And in essence the only property owner and proposed taxpaying elector5 was, surprise, CBD.

Moreover, IVGID’s initiating Ordinance (No. 97, Bill 57) was the product of a deceit. Although it recites

“Notice(s) of intention to establish said district were mailed…on the 4th day of May, 1961…to each of the taxpaying electors within said proposed District…(as well as) to all persons interested in any property within the District as shown in the records of the Crystal Bay Development Company, the principal owner and developer of the properties within the proposed District, and…

The percentage of…taxpaying electors who…filed written protests against the formation of the District was 0%,”

The only owner of property within the proposed district at the time, and the proponent of the GID’s creation, was CBD. So who exactly existed to protest against formation?

In her book Tahoe Illusions: Unraveling a Web of Fraud and Corruption, author J. Gumz writes that according to recent reports and investigations, IVGID is facing serious financial and operational challenges6. 

“The Nevada Department of Taxation’s (‘NDOT’s‘) Committee on Local Government Finance (‘CLGF‘) has appointed a subcommittee to examine IVGID’s financial irregularities to determine if it should be placed on fiscal watch.”7 This decision comes after the District’s General Fund budget augmentation was denied in September 2024, and following the resignations of key staff members8. A forensic audit report released in July 2024 raised concerns about IVGID’s financial practices. The report identified several areas requiring immediate remediation9. There have been allegations of mismanagement and lack of transparency10. Additionally, there are concerns about the District’s handling of public records requests and financial documents.”11

With these matters firmly in mind, here we examine whether IVGID can be characterized as a “criminal syndicate?”

Listen to the NRS 207.370‘s definition of criminal syndicate:

“Any combination of persons, so structured that the organization will continue its operation even if individual members enter or leave the organization, which engages in or has the purpose of engaging in racketeering activity.”

Okay. So what kind of activities represent “racketeering activities?” NRS 207.390 provides the answer:

“Engaging in at least two (2) crimes related to racketeering (see below) that have the same or similar pattern, intents, results, accomplices, victims or methods of commission, or are otherwise interrelated by distinguishing characteristics and are not isolated incidents.”

What kinds of crimes are “related to racketeering?” Although NRS 207.360 lists as many as thirty-seven (37), here we concentrate on just six (6) which in a vacuum, could conceivably apply to IVGID:

“The commission of, attempt to commit or conspiracy to commit any of the following crimes…

       8.   Robbery;

       9.   Taking property from another under circumstances not amounting to robbery…

      18.  Grand larceny…

      27.  Embezzlement of money…valued at $650 or more…

      28.  Obtaining…money…valued at $650 or more…by means of false pretenses; (and…)

      35.  Any violation of NRS 205.377 (multiple transactions involving fraud or deceit in the course of an enterprise).”

How Can a Government Be a Criminal Enterprise? Listen to NRS 207.380 and 207.400. And study the history of Bell, California. Let’s start with NRS 207.380.

“The term…enterprise…includes illicit as well as licit enterprises and governmental as well as other entities.”12

Now let’s examine NRS 207.400(1)(b) through 207.400(1)(j) which make it unlawful “for a person…

(b) Through (a) racketeering activity to acquire or maintain, directly or indirectly, any interest in or control of any enterprise; (or,)

(c) Who is employed by or associated with any enterprise to conduct or participate, directly or indirectly, in: (1) the affairs of the enterprise through racketeering activity; or (2) racketeering activity through the affairs of the enterprise (by)

(d) Intentionally…organiz(ing), manag(ing), direct(ing), supervis(ing) or financ(ing) a criminal syndicate;

(e) Knowingly…incit(ing) or induc(ing) others to engage in violence or intimidation to promote or further the criminal objectives of the criminal syndicate…

(f) Furnish(ing) advice, assistance or direction in the conduct, financing or management of the affairs of the criminal syndicate with the intent to promote or further the criminal objectives of the syndicate;

(g) Intentionally…promot(ing) or further(ing) the criminal objectives of a criminal syndicate by inducing the commission of an act or the omission of an act by a public officer or employee which violates his or her official duty…

(h) Transport(ing or)…attempt(ing) to transport property or…provid(ing) property to another person knowing that the other person intends to use the property to further (a) racketeering activity;

(i) Who knows that property represents proceeds of, or is directly or indirectly derived from, any unlawful activity to conduct or attempt to conduct any transaction involving…property; (and…)

(j) To conspire to violate any of the provisions of this section.”

Wrap up all of the above with a study of the scandal of Bell, California. Listen to this description of the scandal which appears in Wikipedia:

“The Bell scandal involved the misappropriation of public funds in Bell, California…over a period of several years…In July 2010, the Los Angeles Times published an investigative article on possible malfeasance in the neighboring city of Maywood, revealing that the city officials of Bell received salaries that were reported as the highest in the nation. Subsequent investigations found atypically high property tax rates, allegations of voter fraud in municipal elections, and other irregularities which heightened the ensuing scandal. These and other reports led to widespread criticism and a demand for city officials to resign.

On August 10, 2010, Standard & Poor’s lowered Bell’s general obligation and pension bond ratings to BB, two notches below investment grade, and placed the ratings on a watchlist for potential further downgrade. S&P credit analyst Michael Taylor said: ‘We believe that the recent resignation of the city manager and finance director, and reports that the assets purchased with the unrated series 2007 lease-secured debt have decreased in value, have created uncertainty as to the city’s future actions.’

Eventually, seven Bell city officials…were convicted on graft and corruption charges, and were given sentences ranging from probation to twelve years in prison.”

Conclusion: As you the reader go through the many subjects addressed in this web site, always ask yourself:

For whose real benefit does IVGID exist?

Since Washoe County is the seat of IVGID’s governance, why the need for a de facto competitor?

Since Incline Village/Crystal Bay are located within our beautiful mountains, clean air, and the wonderfully tasting water from majestic Lake Tahoe, what did IVGID have to do with any of this?

Instead of thinking of the Sierra Nevada, have you ever thought about our community being the reverse of mythical Sherwood Forest? You know. A place where the special interests in our community can use our little GID under the guise of “it’s for the community,” to steal from the poor to feed themselves? A place where the masses13 are forced to financially subsidize their fat cat neighbor’s recreation. And unabashedly display their disdain for the silent majority. And you’re embarrassed to call these people your neighbors. That’s “Income Village.”14

And now you know!

  1. In other words, if something said or suggested…is true…person(s) should accept it as true” (go to https://www.merriam-webster.com/dictionary/if%20the%20shoe%20fits#:~:text=idiom,should%20accept%20it%20as%20true).
  2. New news? Like it never snows at Lake Tahoe? Like anyone is influxing given essentially none of the 9,000 acres purchased from George Whittel had been developed? So why the need on an expedited basis and as an “emergency?” Promoters couldn’t have proceeded in the normal fashion?
  3. See NRS 318.010.
  4. See page 427 of the 1959 Statutes of Nevada, Chapter 319, SB159.
  5. “‘Taxpaying elector’ means a person who is qualified to vote at general elections in this state, whether or not registered to vote or a resident in the district, and who, or whose spouse, is obligated as an owner or as a contract purchaser at a designated time or event to pay a general tax on real property within the district. Registration pursuant to the general election (or any other) statutes is not required. Residence in the county is not required” (see section 8 of the initial General Improvement District Law as restated today at NRS 543.188).
  6. Go to https://www.tahoedailytribune.com/news/nv-department-of-taxation-subcomittee-to-determine-if-ivgid-should-be-placed-on-fiscal-watch/.
  7. Fiscal watch is described at NRS 354.675(1) where “one or more of the conditions identified in paragraphs (a) to (aa), inclusive, of subsection 2 of NRS 354.685 exist.”
  8. Go to https://www.tahoedailytribune.com/news/nv-department-of-taxation-subcomittee-to-determine-if-ivgid-should-be-placed-on-fiscal-watch/.
  9. Go to https://ourivcbvoice.com/ivgid-forensic-audit-report-released-what-property-owners-need-to-know/.
  10. Go to https://www.tahoedailytribune.com/news/local/incline-village-residents-general-improvement-district-board-too-secretive/.
  11. Go to https://thenevadaglobe.com/articles/the-globe-investigates-incline-village-general-improvement-district/.
  12. Note that NRS 207.400(1)(g) instructs that “promot(ing) or further(ing) the criminal objectives of a criminal syndicate by inducing the commission of an act or the omission of an act by a public officer or employee” can represent an unlawful racketeering activity.
  13. IVGID reports there are approximately 8,264 local parcels in Incline Village/Crystal Bay.
  14. Incline Village’s nickname (see https://paradise-realestate.com/what-is-incline-village-nevada-all-about/).