Special Districts

Special districts (special purpose taxing districts) can provide efficient and effective means of funding public improvements. At the same time, they often involve significant complexity, given the number of stakeholders, political considerations, and sophisticated financing needs.
 

Barnes & Thornburg attorneys have extensive experience successfully guiding special districts through some of their most challenging issues. The team has advised special districts across multiple states on financing and administering master-planned communities and regional public infrastructure projects. We also counsel project lenders in construction and permanent financing transactions on special district matters and related deal considerations, as well as underwriters in connection with special district debt offerings.

Our multidisciplinary team has experience representing districts authorized to finance, construct, acquire, and provide a wide range of public improvements and services — including roads, water, sewer, transportation, and parks and recreation. The attorneys on our team are deeply familiar with the issues special districts face when issuing debt secured by taxes, tax increment revenues, assessments, or fees, and they provide proactive guidance throughout each stage of a project. We also advise clients on the use of special districts within larger development projects, including stadiums, arenas, healthcare campuses, and other commercial and industrial ventures.

Our services for special district clients include:

  • Formation process
  • Debt issuances
  • Other related matters

We also provide guidance on key considerations for the due diligence process in land acquisitions and joint ventures involving existing special districts.

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