Practices

Special Districts

Special purpose taxing districts (special districts) can be efficient and effective in funding public improvements. At the same time, they also can be incredibly complex, given the many players and politics often involved, as well as sophisticated financing needs. Ballard Spahr attorneys have significant experience successfully guiding special districts through some of their greatest challenges. Our attorneys advise special districts in several states as they finance and administer master-planned communities and regional public infrastructure projects. We also advise project lenders in construction and permanent financing transactions with respect to special district matters and related deal considerations as well as underwriters with respect to special district debt offerings.

Our multidisciplinary team counsels districts that are authorized to finance, construct, acquire, and otherwise provide a broad range of public improvements and services—including roads, water, sewer, transportation, and parks and recreation. The attorneys on our team have deep knowledge of the issues special districts face in issuing debt secured by taxes, tax increment revenues, assessments, or fees to finance improvements, and they provide clients with proactive guidance every step of the way. We also are experienced in advising clients on the use of special districts within the context of larger development projects—including stadiums, arenas, health care campuses, and other commercial and industrial projects.

Experience 

We have represented clients in connection with the following projects.