↓
 

Unlike Nearly Every Other Fee Imaginable, Many of The District’s Fees Are Involuntarily Assessed

IVGID 101 Posted on by

Such as its Recreation (“RFF”) and Beach (“BFF”) Facility Fees1, solid waste disposal franchise fees, and defensible space fees. Meaning that if you’re a local parcel owner, you have no choice when it comes to payment! Consider Policy No. 16.1.1.1.0 which instructs:

“The Incline Village General Improvement District will charge the prescribed Recreation Fee, and if applicable the Beach Fee, to all qualifying real properties in one of (three)…categories:

1. All dwelling units on developed residential parcels;

2. All commercial parcels; and,

3. All undeveloped residential parcels which are not designated as unbuildable.”

Do you own an habitable developed residential parcel according to a “Washoe County Assessor’s ‘Real Property Assessment Data’ sheet?”2 What about a developed or undeveloped commercial parcel? Or a developed residential parcel not designated as unbuildable? If so, and you don’t fit into an exempt3 category4, your property is assessed one or more RFF/BFF, respectively.

In contrast, the payor of a fee nearly always “has the option of not utilizing the governmental service and thereby avoiding the charge.”5 The only exception being standby service charges of direct benefit to real property for the mere availability to access and receive some public health and sanitation service which is actually delivered, or capable of delivery, to the real property assessed6. Given here the RFF/BFF pay for no service nor availability of service whatsoever7, let alone one involving public health and sanitation, nor a service furnished to real property, the element of choice exists. Meaning the RFF/BFF is required to consent to its assessment.

And Now you know!

  1. These fees are involuntarily collected by the Washoe County Tax Collector pursuant to NRS 318.201(11) which instructs that “the county treasurer shall include the amount of the charges on bills for taxes levied against the respective lots and parcels of land (and) thereafter the amount of the charges shall be collected at the same time and in the same manner and by the same persons as, together with and not separately from, the general taxes for the county.”
  2. According to Policy No. 16.1.1.4.2.3, the “Recreation Roll is a listing created by the Incline Village General Improvement District of real property, using the Washoe County Assessor parcel number,” that is in one of the categories listed in 1.0 of this document who pay the annual Recreation Fee, and where applicable the Beach Fee.

    this is the standard for “determin(ing) eligibility for a property to be classified as a ‘Qualified Real Property.'”

  3. “Real property that is located within the current geographic boundaries of the District but which Washoe County has exempted from paying Washoe County property tax…real property that is used or intended for use for religious or educational purposes, condominium and town house common areas that do not include any Dwelling Units, and publicly owned property.”
  4. See Policy No. 16.1.1.2.6
  5. See Vanceburg v. Federal Energy Regulatory Comm’n, 571 F.2d 630, 644 n.48 (D.C. Cir. 1977), cert. denied at 439 U.S. 818, 99 S.Ct. 79 (1978).
  6. See our What Are Standby Service Charges discussion.
  7. Remember. The District tells us they pay for the mere availability of various District owned beaches and public recreation facilities (see our What Are The RFF/BFF According to Us discussion).

Comments are closed.

↑