Special District Financing for Infrastructure: Sharing the Credit with Local Government

John R. Orrick and Demetrios M. Datch

Municipal Finance Journal, 2008, vol. 29, issue 2, 47 - 76

Abstract: Special districts are a means of financing the costs of public infrastructure through the imposition of dedicated taxes and assessments on the benefited properties. Special district financing involves the formation of a public-private partnership where the local governmental agency agrees to the creation to a specially designated tax district to finance the construction of infrastructure in advance of the development of the project Lending institutions providing financing to projects that utilize this type of financing need to be aware of the legal structure as well as the financial impacts of these districts.

Date: 2008
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