School Levy Bond Finance Attorneys

Overview

We help school districts, educational service centers (ESCs), and STEM schools finance their operations and capital projects. Our experience includes bond and note issuances, tax levies, lease-purchase arrangements, collaborative agreements, protection of assessed valuation, tax abatement and exemption issues, booster and foundation support, and more. From clients newly issuing bonds or entering a lease purchase to those who are frequent issuers, we provide comprehensive advice that begins with the preliminary planning stage, continues through the process of committee meetings and board meetings, and culminates after the financing is closed.

We assist clients with matters such as:

Preparing election proceedings for voted levies, income taxes, and bond issues
Preparing documents and overseeing the issuance of:

Bonds and bond anticipation notes
Tax anticipation notes (operating and permanent improvement levies)
Taxable and tax-exempt leases, including computer and office equipment leases, facilities leases, and related certificates of participation (COPs)

Protection of assessed valuation
Tax abatement and exemption issues

School Capital Financings

Beyond closing, we assist educational entities in maintaining compliance with state and federal regulations throughout the life of the financing. We provide end-to-end legal support.

Levy Planning

Our attorneys work closely with educational entities to evaluate their current tax structure, community demographics, and economic development dynamics. We provide options to consider, always with state legislative initiatives in mind.

Levy & Bond Issue Campaign Guidance

Many of Ohio's educational entities today need clarification on the rules governing their participation in levy and bond issue campaigns. While the law generally prohibits school districts from engaging in electioneering, several exceptions allow them to engage and educate the community. School districts can successfully navigate levy and bond issue campaigns with the proper knowledge. Bricker Graydon attorneys are skilled in school law, public finance law, and election law, and they stand ready to counsel public school districts on their levy and bond issue campaign efforts.