The Incline Village General Improvement District, commonly referred to as IVGID, is a quasi-public agency established under Nevada Revised Statute, Chapter 318 and chartered to provide water, sewer, trash and recreation services for the communities of Incline Village and Crystal Bay, Nevada. It is governed by an elected Board of Trustees which, acting on behalf of the electorate, sets policy and determines strategies for the accomplishing its charter. Both Incline Village and Crystal Bay, Nevada are located within Washoe County, the entity that had the authority to create IVGID, and they are both unincorporated areas within Washoe County. Within the limits of the statutes, IVGID is empowered to determine what facilities and services it should offer that will preserve or enhance the general health, safety and welfare of the community. It may set rates, tolls and fees to be charged for the provision of those facilities and services, and it may borrow or raise funds to acquire, construct and/or provide those facilities and services to the community. Finally, IVGID has the power to levy and collect taxes necessary to sustain its operations.