Nev. Const. Art. 8, Sec. 8: As elsewhere discussed, we begin our analysis with the Nevada Constitution given it “is the ‘supreme law of the state which ‘control[s] over any conflicting statutory provisions.’”¹ Nev. Const. Art. 8, Sec. 8 instructs that the Legislature shall provide for/restrict the powers of all general purpose governments. Since the Legislature has created the GID law², and the Incline Village General Improvement District (“IVGID”) is a GID³, IVGID’s powers are recognized/restricted by NRS 318.

Dillon’s Rule: Also as elsewhere discussed, since Nevada is a Dillon’s Rule State⁴, we refresh the reader’s recollection of Dillon’s Rule. That is, a local government’s powers are limited and only extend to those which are: 1) granted in express words; 2) necessarily implied or…incident to…powers expressly granted; and, 3) absolutely essential to the declared objects and purposes of the (municipal) corporation – not simply convenient, but indispensable⁵. The rule also states that any reasonable doubt by the court as to whether a power has been granted will be ruled against the local government.”⁶ Therefore the question: what limits are there on the taxes a GID Board is permitted to levy based upon express language contained in NRS 318?

1. See Thomas v. Nev. Yellow Cab Corp., 130 Nev. Adv. Op. 52, 327 P.3d 518, 521 (2014).
2. See NRS 318.010.
3. NRS 318.015(1) instructs that “each district organized pursuant to the provisions of this chapter shall be a body corporate and politic…quasi-municipal corporation” and general improvement district.
4. In Nevada’s jurisprudence, the Nevada Supreme Court has adopted Dillon’s Rule [see Tucker v. Mayor and Bd. of Alderman, 4 Nev. 20, 26 (1868); State ex rel. Rosenstock v. Swift, 11 Nev. 128 (1876)].
5. Go to https://whyy.org/articles/what-is-home-rule/.
6. Go to https://www.nvbar.org/wp-content/uploads/NevLawyer_June_2013_Dillon’s_Rule.pdf. Also see NRS 244.137(4).