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Special Taxing Districts

Special taxing districts are "limited purpose districts" that have been established by a city, town or county to finance and operate particular types of projects which are of special benefit to the residents of the district.

A special taxing district is usually a department of the unit that established the district, but it also has its own governing body and specific statutory requirements. There are sanitary districts, which provide for wastewater collection and treatment; park districts, which establish, operate and maintain park and recreational facilities, including aquatic facilities; storm water management districts, which construct improvements to move storm water, waterworks districts, which provide safe drinking water to community residents; and redevelopment districts, which undertake rehabilitation, redevelopment, job retention and expansion and economic development of targeted areas. Ice Miller has worked with dozens of these special taxing districts as they structure financings and impose rates and charges, user fees and special benefits taxes to finance projects. 

There are also other special purpose special taxing districts, such as conservancy districts, solid waste districts and levee districts, which are established pursuant to unique statutory procedures to allow funding of various public projects. The Firm has extensive experience in each of these types of financings.

Representative Experience

  • $3,845,037 Monroe County Solid Waste Management District; Refunding Bonds – Bond Counsel
  • $18,175,000 Merrillville Conservancy District; Conservancy District Bonds – Bond Counsel
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