School Finances, Developer Fees & Mitigation

Best Best & Krieger attorneys provide experienced advice and representation as bond counsel, disclosure counsel and special counsel in all matters relating to school finance, developer fees and mitigation, including:

• General obligation bonds – issuance and bond oversight
• Mello-Roos Community Facilities District financings
• Lease financings
  • Lease revenue bonds
  • Certificates of Participation
  • Lease/leaseback
  • Equipment lease purchase agreements
• Tax and revenue anticipation notes
• Initial and continuing disclosure issues
• Representation of school districts in IRS tax audits of tax-exempt financings
• School grounds maintenance districts
• Developer fees and mitigation
  • Procedures for Level I and Level II developer fees
  • School Facilities Needs Analysis review
  • Implementation and collection issues
  • Mitigation agreements with developers
  • Representation of school districts in developer fee or mitigation issues
  • Fee protests and disputes