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 that are of special benefit to the residents of the district. A special taxing district is typically 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. Our lawyers have extensive experience in each of these types of financings and are here to help.

Regional Sewer and Water Districts

Ice Miller has been a pioneer in the field of serving as bond counsel to regional sewer and water districts. These districts typically issue bonds payable from user fees for water or sewer facilities, although drainage may also be included. We assist these districts in forming pursuant to the specific statute governing this type of entity and work with local counsel to deliver bond opinions on matters ranging from publicly marketed bonds, to bonds purchased by the federal government through the USDA, to bonds purchased by the State Revolving Loan Program.

Fire Protection Districts

Ice Miller frequently assists fire protection districts with equipment lease-purchases and with financing the construction or renovation of fire stations and related facilities for equipment storage. Our lawyers also assist fire protection districts with procedures for the establishment of such districts. We work closely with district personnel and their consultants to structure financings for everything from fire trucks to specialized apparatus, which enable these districts to provide fire protection to their communities.