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Live Webinar

90-minute live streaming program
  • July 23
  • 1:00 - 2:30 pm EST

Special Districts In Land Development

July 23

Learn about the current issues and complexities with utilizing special districts in land development.

Special districts are a popular form of government in the United States. Over 40,000 of these districts currently exist, providing services that range from public water and wastewater to development of business districts and sports facilities. Formation of these districts can be of great assistance to those seeking to develop or redevelop property or projects, including but not limited to P3 projects, as they can provide benefits in the form of new revenues and tax-exempt financing. In order to take advantage of these benefits, those forming and using them need to be conscious of the federal and state laws that must be complied with, including but not limited to IRS regulations. This topic will explore the topic of special districts, their uses and benefits, best practices in structuring and implementing special districts, and how they can be used in conjunction with other types of government for beneficial purposes.

Learning Objectives

  • You will be able to describe the benefits of utilizing a special district as an alternative or an enhancement to traditional local government financing.
  • You will be able to review financing structures proposed by governments and private parties in order to maximize the benefits of tax-exempt financing.
  • You will be able to identify the features of a properly formed special district in order to maximize its financing benefits.
  • You will be able to explain how special districts may be used to assist mixed use and other real estate based projects.

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Why Lorman?

Over 32 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Agenda

Introduction to Special Districts
  • Functions
  • Benefits of Using a Special District to Undertake Projects
  • Examples of Special Districts
  • Key Considerations When Forming and Utilizing Special Districts
  • Interactions With Other Local Governments
Legal Considerations
  • Public/Private Issues
  • Powers of Special Districts
  • Taxation vs. User Charges
Tax Considerations
  • Status of Special Districts
  • Characteristics of Special District Revenues
  • Tax-Exempt Financing With Special District
Financing/Structural Considerations
  • Credit Benefits of Special Districts
  • Tax Benefits of Special District
  • Special Districts as Credit Enhancement
Operational Issues – Imposition, Collection and Enforcement of Taxes and Fees
  • Securities Law Issues
  • Practical Advantages of Special Districts
  • Sample Case Studies
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Why Lorman?

Over 32 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Credits

Live Webinar Registration

  • AICP 1.5
     
  • This course has been approved by the American Planning Association for 1.5 hours of CM credit for AICP members.
     
  • AL CLE 1.5
     
  • This course or a portion thereof has been approved by the Alabama State Mandatory Continuing Legal Education Commission for a maximum of 1.5 hours credit.
     
  • AR CLE 1.5
     
  • This course has been approved for 1.5 hours of CLE by the Arkansas CLE Board.
     
  • Arizona CLE 1.5
     
  • The State Bar of Arizona does not approve or accredit CLE activities for the Mandatory Continuing Legal Education requirement. This activity may qualify for up to 1.5 hours toward your annual CLE requirement for the State Bar of Arizona.
     
  • CA MCLE 1.5
     
  • Lorman Business Center, Inc. is a State Bar of California approved MCLE sponsor and this course qualifies for 1.5 CLE hours of participatory credit.
     
  • CT CLE 1.5
     
  • Neither the Connecticut Judicial Branch nor the Commission on Minimum Continuing Legal Education approve or accredit CLE providers or activities. This course has been approved for CLE credit in jurisdictions aside from CT and therefore it automatically meets the content and delivery requirements in Connecticut. Credit is based on a 60 minute credit hour and shall be awarded as follows: 1.5 CLE credit(s).
     
  • GA CLE 1.5
     
  • This program has been approved by the Georgia Commission on Continuing Lawyer Competency for 1.5 CLE hours.
     
  • HI CLE 1.5
     
  • This program was approved by the Hawaii State Board of Continuing Legal Education for 1.5 CLE credit hours.
     
  • IL CLE 1.5
     
  • This course was approved for a total of 1.5 hours of MCLE Credit by the Illinois MCLE Board.
     
  • ME CLE 1.5
     
  • This course has been approved by the State of Maine Board of Overseers of the Bar. Lawyers who complete this course shall receive 1.5 hours of CLE credit under M. Bar R. 12.
     
  • MS CLE 1.5
     
  • This program has been approved by the Mississippi Commission on Continuing Legal Education for a maximum of 1.5 credit hours.
     
  • MT CLE 1.5
     
  • This program has been approved by the Montana Commission of Continuing Legal Education for a total of 1.5 CLE credits.
     
  • NH MCLE 1.5
     
  • NH MCLE does not approve or accredit CLE activities for the NH Minimum CLE requirement. Lorman Education Services believes this course meets the requirement of NH Supreme Court Rule 53 and may qualify for CLE credit(s). Program Length: 90 Minutes.
     
  • NJ CLE 1.8
     
  • This program has been approved by the Board on Continuing Legal Education of the Supreme Court of New Jersey for 1.8 hours of total CLE credit.
     
  • NV CLE 1.5
     
  • This program has been approved by the Nevada Board of Continuing Legal Education for 1.5 CLE hours.
     
  • PA CLE 1.5
     
  • This Distance Learning program has been approved by the Pennsylvania Continuing Legal Education Board for 1.5 hours of substantive law, practice and procedure CLE credit.
     
  • RI CLE 1.5
     
  • This program has been approved by the Rhode Island Mandatory Continuing Legal Education Commission for 1.5 hours of CLE credit.
     
  • TN CLE 1.5
     
  • This program has been approved as a distance learning format by the Tennessee Commission on Continuing Legal Education for a maximum of 1.5 hours of credit.
     
  • VT CLE 1.5
     
  • This program has been approved by the Mandatory Continuing Legal Education Board of Vermont for 1.5 hours of CLE credit.
     
  • WA CLE 1.5
     
  • This program has been approved by the Washington State Board of Continuing Legal Education for 1.5 hours of Law & Legal Procedure credit.
     
  • WI CLE 1.5
     
  • This program has been approved by the Board of Bar Examiners for 1.5 hours for use toward the Wisconsin Mandatory CLE requirement.
     
  • WV MCLE 1.8
     
  • This program has been approved by the West Virginia State Bar MCLE Commission for 1.8 MCLE hours.
     
  • CPE 1.8 including Specialized Knowledge 1.8
     
  • Lorman Education Services is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its web site: https://www.nasbaregistry.org/cpas/complaints. For more information regarding administrative policies such as complaint and refund, please contact our offices at 866-352-9539. CPE Credit: Maximum Credit Hours: 1.8 each session (based on a 50 minute credit hour). You must attend at least 50 minutes to obtain credit. Field of Study: Specialized Knowledge for 1.8 hours. Prerequisite: basic knowledge of land development. Level of Knowledge: Intermediate. Teaching Method: Seminar/Lecture. Advance Preparation: None. Delivery Method: Group Internet Based. Please refer to the information in this brochure for outline, course content and objectives. Upon completion of this course, you will receive a certificate of attendance. Final approval of a course for CPE credit belongs with each state's regulatory board. Please note: In order to receive CPE credit for this course you MUST use the streaming audio option, as well as enable and complete the required progress checks.
     
  • Lorman Business Center, Inc. is a registered provider for CPA CPE through the State Education Department of New York, Sponsor number: 000640. The following course will carry the subject area of Specialized Knowledge and Applications for 1.5 hours.
     

Who should attend?

This live webinar is designed for developers, real estate professionals, accountants, presidents, vice presidents, city administrators, construction and project managers, contractors, government officials, city planners and attorneys.

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More Program Information

Why Lorman?

Over 32 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Faculty

Kip Wahlers

Kip Wahlers

Ice Miller LLP

  • Partner in the Columbus, Ohio office of Ice Miller LLP
  • Practice includes economic development and public finance, including financing of infrastructure, mixed-use development, senior living, health care, and governmental facilities; advises government at all levels, as well as private parties, including developers, underwriters, banks, and 501(c)(3) entities
  • Regular speaker on economic development topics, including tax increment financing, opportunity zones and special districts
  • J.D. degree, University of Michigan; M.A. degree, University of Georgia
  • Member of the Council for Development Finance Agencies, the Government Finance Officer's Association, the National Association of Bond Lawyers and the Urban Land Institute
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Why Lorman?

Over 32 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

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Product ID: 405863
Published 2019
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