Special Districts
The Workshop 2023: Session Bundle
All recorded sessions from our 2023 annual conference held in Chicago, IL from October 18 – 22. [[Purchase or Registration Required]]
Current Topics in Energy Finance
Review of current trends in energy finance, including a discussion by panelists of some of the priorities, objectives, and goals that are impacting the development and financing of energy and…
Public Finance Perspective: Rays of Hope for Public Works Financing
Two recent IRS releases offering relief and promoting financial stability in uncertain economic times address regulatory exceptions for bond guarantees and the treatment of Demand Deposit State and Local Government…
Tax Increment Financing (“TIF”) Bonds
Bonds are special obligations secured by incremental increases in tax revenues paid by users of developed property or by general increases in taxable values within a designated tax increment area.
Special Tax Bond
Tax-based revenue bonds that are secured by revenues derived from one or more designated taxes levied for a specific purpose, including income taxes, excise taxes (such as taxes on tobacco,…
Special Assessment
A charge imposed against properties in a designated district in respect of special benefits received by those properties from the construction of nearby or adjacent public improvements, separate and apart…
“No Stadium Bonds” Bill Reintroduced
Congress has reintroduced a bill to prohibit the use of tax-exempt bonds to finance professional stadiums. Here’s what we know.
Bill Introduced to Take Over Reedy Creek
Legislators in Florida recently introduced a bill that would rename the Orlando-area tax district and place it under greater state control instead of eliminating it.
Charter School Bond Financing
Financings of charter school facilities through the issuance of municipal debt obligations (hereinafter, “bonds”) have become increasingly prevalent since the first charter school financings were completed in the late 1980s,…
Response to Proposed Definition of Political Subdivision (Reg-129067-15)
In response to the Internal Revenue Service’s (IRS’s) proposed definition for “Political Subdivision” (REG-129067-15), NABL sent comments and requested the opportunity to speak at a public hearing scheduled for June…