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Public Finance

Public Finance


Our attorneys have been involved in representing local governments and special purpose districts in securing financing for their capital projects through the issuance of general obligation or revenue bonds. These transactions typically involve the sale of bonds by or on behalf of a governmental unit to banks or other institutional buyers.

In addition, we handle financing conducted through industrial revenue bond issues and bond issues used to facilitate payment-in-lieu of property tax investment incentives offered by the state. Smith Moore Leatherwood is listed as approved bond counsel in The Bond Buyer.

Our attorneys have also played key roles in assisting public agencies and private businesses in developing and completing innovatively financed public-private partnership projects. The firm was involved in the development of the Southern Connector, a 16.5 mile state owned highway in southern Greenville County financed solely through privately issued bonds being repaid with tolls; the BI-LO Arena, a 16,500 seat coliseum in downtown Greenville financed with a combination of public and private resources; and McAlister Square, a former shopping mall which now houses the University Center program for Greenville Technical College and seven South Carolina colleges and universities as well as a number of private retail and commercial establishments.

We also assist developers, businesses and industries in securing state and local tax and other economic development incentives. These incentives, authorized by the South Carolina State Legislature, are designed to encourage new or expanding businesses to make capital investments and create additional jobs in the state by significantly reducing the state and local income and property taxes imposed on such businesses and by providing grants and other reimbursements to defray the capital costs associated with a new project or capital expansion. We help our clients obtain these incentives through negotiation and legal agreements with state and local authorities.



(336) 378-5438
(919) 755-8766
Partner in Charge
(864) 751-7687

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