Incline Village General Improvement District (“IVGID”) was created [it very well may have been the first general improvement district (“GID”) created in the State], at the instance of Incline Village’s developer, Crystal Bay Development Co. (“CBDC”), by Washoe County Board resolution⁷; Ordinance 97, Bill 57 adopted May 20, 1961¹. This resolution aka “initiating ordinance” granted IVGID the following basic powers: furnishing facilities for streets, alleys and public highways²; curbs and gutters³; sidewalks⁴; storm drainage and flood control⁵; sanitary sewerage⁶; water⁷; and, the operation, repair and maintenance of such improvements⁸.

On March 5, 1964 the Washoe County Board supplemented these basic powers granted to IVGID¹⁴ (see Ordinance 97, Bill 102) in the following particulars: furnishing facilities for lighting public streets, ways and places⁹, and, the collection and disposal of garbage and refuse¹⁰.

On November 15, 1968 the Washoe County Board again supplemented the basic powers granted to IVGID¹⁴ (see Ordinance 97, Bill 132) in the following particulars: furnishing facilities for public recreation[17] “for the benefit of individuals owning property or residing within its geographical boundaries.”¹¹.

And on May 5, 1969, the Washoe County Board again supplemented the basic powers granted to IVGID¹⁴ (see Ordinance 97, Bill 227) in the following particulars: furnishing facilities for electric light and power¹².

Additionally, “sections of…chapter (NRS 318) designated therein”¹⁵ recognize the following additional operational powers all GIDs may exercise: furnishing “services pertaining to any such basic power which the district may exercise;”¹³ and, “all rights and powers necessary or incidental to or implied from the specific powers granted in this chapter.”¹⁴

The powers identified herein are the extent of basic powers any GID may legitimately exercise. And should there be any fair, reasonable, substantial doubt concerning the existence of any other powers, according to Dillon’s Rule, that doubt should be resolved against the District, and the power be denied¹⁰.

But in the real word that’s not what the Nevada Department of Taxation (“NDOT”) has determined. Notwithstanding the NDOT “may exercise general supervision and control over the entire revenue system of the State…except as otherwise provided by law,”¹⁵ presumably to “protect (the) public health…safety” and welfare of Nevada’s citizens¹⁶ given it is “a state agency¹⁷…subject to the Nevada Administrative Procedure Act,”¹⁸ and this jurisdiction is to be broadly construed “to exercise…any necessary and proper power(s)” whether or not expressly enumerated¹⁹, IVGID²⁰, Washoe County²¹ and NDOT all take the position IVGID “is a legally separate government…fiscally independent of any other governmental entity…(and) not financially accountable (to) any other entity.”²⁶

1. Go to https://www.yourtahoeplace.com/ivgid/about-ivgid/history-of-ivgid.
2. See sec. 3(a) of Ordinance 97, Bill 57, as authorized by NRS 318.116(7).
3. See sec. 3(b) of Ordinance 97, Bill 57, as authorized by NRS 318.116(8).
4. See sec. 3(c) of Ordinance 97, Bill 57, as authorized by NRS 318.116(9).
5. See sec. 3(d) of Ordinance 97, Bill 57, as authorized by NRS 318.116(10).
6. See sec. 3(e) of Ordinance 97, Bill 57, as authorized by NRS 318.116(11).
7. See sec. 3(g) of Ordinance 97, Bill 57, as authorized by NRS 318.116(15).
8. See sec. 3(h) of Ordinance 97, Bill 57, as authorized by NRS 318.145.
9. See sec. 1(i) of Ordinance 97, Bill 102, as authorized by NRS 318.116(16).
10. See sec. 1(j) of Ordinance 97, Bill 102, as authorized by NRS 318.116(13).
11. See ¶1(A) at page 35 of IVGID’s 2019 Comprehensive Annual Financial Report (“the 2019 CAFR”)].
12. See sec. 1(l) of Ordinance 97, Bill 227, as authorized by NRS 318.116(1).
13. See NRS 318.100(2).
14. See NRS 318.210. This is really the statutory embodiment of the second portion of Dillon’s Rule: “a municipal corporation possesses and can exercise…those…powers…necessarily or fairly implied in or incident to the powers expressly granted.”
15. See NRS 360.200. This is really the statutory embodiment of the second portion of Dillon’s Rule: “a municipal corporation possesses and can exercise…those…powers…necessarily or fairly implied in or incident to the powers expressly granted.”
16. See NRS 233B.038(2)(l).
17. See NRS 233B.031.
18. See NRS 233B.010.
19. See NRS 360.270, NAC 360.043(1)(c).
20. See ¶1(A) at page 35 of the 2019 CAFR.
21. See page 1 of that August 21, 2015 memorandum from Ass’t District Attorney Paul Lipparelli to the County Board  insofar as “the Legal Authority of GIDs in Nevada,” wherein he concludes that once created, “GIDs are independent legal entities with their own perpetual existence.”