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What Staff And Past Incline Village General Improvement District (“IVGID”) Boards Tell/Have Told Us is The Authority For Our Recreation (“RFF”) And Beach (“BFF”) Facility Fees

IVGID 101 Posted on by

As elsewhere stated, staff and past IVGID Boards have told us what the RFF/BFF represent, and what they allegedly pay for. Here we share their justifications for having done what they’ve done.

Given “the Board…approve(s) a resolution which outlines the billing and collection process set forth in ..Nevada Revised Statutes 318.197” and 318.201, respectively1, District staff and past Boards assert/have asserted the RFF/BFF are legitimate “fees” (i.e., “rates, tolls or charges”) for at least four (4) reasons.

First, because NRS 318.197(1) expressly permits GIDs to fix “rates, tolls and charges,”2 and this is arguably what they are.

Second, because that’s the “label” staff have artfully affixed3. In other words, why wouldn’t staff claim these fees to be exactly what the RFF/BFF represent? Or stated differently, wouldn’t you agree the RFF/BFF were “undoubtedly drafted with [NRS 318.197(1)] firmly in mind?”4 And exactly who are we to take issue with staff’s and past IVGID Boards’ label affixation?

Third, although NRS 318.225 permits GIDs to levy and collect ad valorem taxes, NRS 361.4455 does not allow them to levy and collect other kinds of “tax(es).” So why would staff intentionally label the RFF/BFF “taxes” (even though that may be exactly what they are) when they know there’s no statutory authority for this type of monetary exaction?

Finally, because the ends justify the means6. After all, they’re trying to run a GID here. If the District cannot levy and collect the RFF/BFF, and staff refuse to reduce their intentional overspending, from what other revenue source can they generate the sums required to make the District’s public recreation facilities “available” for the primary use of the “inhabitants…of (Incline Village, Crystal Bay) and of the State of Nevada?”7

So there you have it! Now you know why according to staff and past IVGID Boards, the RFF/BFF represent legitimate NRS 318.197(1) “rates, tolls and charges.”

  1. See page 225 of the 5/26/2022 Board packet.
  2. NRS 318.197(1) allows GID Boards to “fix…recreational facilit(y)…standby service charges, for services or facilities furnished by the district, (as well as for)…the (mere) availability of service.”
  3. In other words, “do as I say, not as I do” (go to https://www.pvbc.com/blog/2015/11/17/do-as-i-say-not-as-i-do-proverbs-47).
  4. See Rider v. County of San Diego, 1 Cal.4th 1, 15, 820 P.2d 10 (1991).
  5. NRS 361.445 instructs that “assessment(s) made by the county assessor and…the Department (of Taxation), as equalized according to law, shall be the only basis for property taxation by any…district in that county.” Putting aside the question of whether the RFF/BFF are “taxes,” there is no question they are not ad valorem because they are uniform in amount, and not based upon an assessed property’s valuation.
  6. Rather than the District’s mantra “one district, one team” (go to https://www.yourtahoeplace.com/ivgid/about-ivgid/mission-vision), its real mantra should be because “the ends justify the means.”
  7. See NRS 318.015(1).

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