“In 1997, the Legislature enacted the Local Government Tax Distribution Account, referred to as the (Consolidated or) C-Tax (1997 Nev. Stat., ch. 660, §1, at 3278). The C-Tax is designed to fund local governments and their corresponding entities by ‘creat[ing] a system that would be a little bit more responsive to where growth is occurring within each one of the counties’…The C-Tax replaced a series of different systems; ‘some of [the previous systems] dealt with population solely, some…dealt with assessed valuations, some…included counties, some…excluded counties, and various combinations in between…To eliminate these inefficiencies, the Legislature ‘consolidate[d] a series of six different distribution formulas into one’…It is from this consolidation that the C-Tax derives its name: the Consolidation Tax. The C-Tax comprises six (6) different tax pools: liquor tax, cigarette tax, real property transfer tax, basic city-county relief tax, supplemental city-county relief tax, and the basic motor vehicle privilege tax.”¹

When the Legislature enacted the C-Tax system in 1997, IVGID was a GID, thus qualifying for a Tier 3 distribution² as a special district, such as a fire department, hospital, or public library¹.

And now you know!

1. See City of Fernley v. State Department of Taxation, 366 P.3d 699, 702-703 (2016).
2. See NRS 360.620; NRS 360.650.