Special taxes are taxes levied by local governmental entities for special purposes. Typically they’re levied against real property. Accordingly, the proceeds may be used solely for the represented purpose or service for which the tax was imposed. Taxes that would … Continue reading →
Now that you know what are special taxes, here we examine whether GIDs have the power to levy and collect them? As elsewhere stated, GIDs are limited purpose special districts along the lines of vector control (mosquitos), library, fire, water, sewer and cemetery … Continue reading →
Given the Incline Village General Improvement District (“IVGID”) tells us its Recreation (“RFF”) and Beach (“BFF”) Facility Fees represent “Service charges…(for) the availability of the use of IVGID’s beaches; boat launch ramp; Championship golf course; Mountain golf course; tennis facilities; … Continue reading →
When it comes to utility water, sewer and solid waste collection/disposal rates and charges in particular, any limitations are an expansion of the rules for fees in general (see discussion above). Which means those rules are really an expression of … Continue reading →
We can’t tell you how many times we’ve had to listen to past District General Managers (“GMs”) and senior staff who compare IVGID to an HOA. Specifically, the Tahoe-Donner HOA (“TDHOA”). That’s because we don’t neatly compare to any other … Continue reading →
In order to answer the query, we begin with the proposition Statutory Construction: the meaning of a statute begins and ends with its literal words. Thus where a statute’s language is plain and unambiguous on its face, it is inappropriate … Continue reading →
We have elsewhere discussed how the Legislature has instructed we construe the statutory powers a GID may exercise. Here we discuss how courts have instructed we construe statutes of all types which impact GIDs. Although there are a number of … Continue reading →
In a word, no. There are many reasons why not. Consider the following: What The District Tells Us The RFF Represents: As we’ve elsewhere discussed, “Each year as part of the annual budget process the Board traditionally approves a Resolution … Continue reading →