Public Finance Publications

Top 10 Law Firms that Understand Economic Development
April 2008

Nexsen Pruet is named among the top law firms in the Southeast for economic development - and is the only law firm listed in South Carolina.

Negotiated Fees In Lieu of Taxes and Special Source Revenue Bonds/Credits in South Carolina – 2008
January 2008

This brochure outlines the basic structure of the negotiated Fee in Lieu of Taxes ("FILOT") and Special Source Revenue Bond/Credit programs in South Carolina, each of which relates to property taxes for qualifying businesses.

Job Development Credits, Jobs Tax Credits and Other Enterprise Zone Benefits - 2008
January 2008

This brochure highlights the principal benefits available to qualifying South Carolina businesses under the South Carolina Enterprise Zone Act, as modified by the Economic Development Industrial Cluster Act of 1996 and the Rural Development Act of 1996 (as so modified, and as amended, the “EZA”).

Industrial Revenue Bonds in South Carolina 2008
January 2008

This brochure provides an overview of financing with industrial revenue bonds (“IDBs” or “bonds”) and presents the basic facts and concepts in simple terms.

Negotiated Fees In Lieu of Taxes and Special Source Revenue Bonds/Credits in SC - 2007
January 2007

This brochure outlines the basic structure of the negotiated Fee in Lieu of Taxes ("FILOT") and Special Source Revenue Bond/Credit programs in South Carolina, each of which relates to property taxes for qualifying businesses.

Industrial Revenue Bonds in SC - 2007
January 2007

This brochure provides an overview of financing with industrial revenue bonds (“IDBs” or “bonds”) and presents the basic facts and concepts in simple terms.

North Carolina's Newest Economic Development Tool - Tax Increment Financing
Pat Brown
2004

The approval by North Carolina voters in 2004 of "Amendment One" to the State Constitution triggered the effectiveness of the North Carolina Project Development Financing Act.