Our Special Tax and Assessment Financing Group focuses on infrastructure financing techniques that primarily use land-secured revenues (i.e. assessments or special taxes levied on benefited property) to pay for public improvements. The principal financing techniques used in infrastructure finance are:
Attorneys in Orrick’s Special Tax and Assessment Financing Group have worked on more than 525 financings for cities, counties, school districts, joint powers authorities and other special districts in California, Nevada and Hawaii aggregating more than $22 billion in principal amount of bonds since 1985.
We have been involved in various projects financed with special assessments, Mello-Roos or Marks-Roos bonds such as: