Mr. Howell`s economic development incentive practice includes public-private partnerships and various methods of financing capital improvement costs related to residential, commercial, industrial and mixed-use developments. This experience includes tax augmentation financing (TIF), special financing (CDD and MID), industrial bonds, PILOT and FILOT, multi-county industrial and commercial domains and related incentives for economic development. In addition to his extensive legal experience, Sam Howell`s services on boards and commissions have provided a unique « internal » insight into the dynamics of government bond issuing authorities and local governments. Few bond lawyers have similar experiences. From 2002 to 2006, he served on the Board of Commissioners of the South Carolina State Housing Finance and Development Authority. He was a member of the South Carolina State Commission on Elections from 1992 to 2002 and served as its chairman from 1997 to 2000. Sam Howell`s interests include hunting, fishing, southern history and literature. He is or has served on the boards of the South Carolina Historical Society, the University of South Carolina Library, and the Friends of the Hunley. samhowell@bond-law.com Born: Charleston, South Carolina, 1956 Education: Southern University, B.A., 1977, University of South Carolina, J.D., 1980 Areas of activity: municipal bonds; Municipal Finance; Public finance; loans for industrial development; government law; State Government Act; municipal law; Economic Development Act; economic incentives; Election, Campaign and Political Law Membership: Charleston County Bar Association; South Carolina Bar; National Association of Bond Lawyers; International Association of Municipal Lawyers. Admissions: 1980, South Carolina; 1997, United States District Court, District of South Carolina and United States Court of Appeals, Fourth Circuit Miscellaneous Information: Recipient, Georgia M. Wilkins Scholarship.

Member of the South Carolina State Housing Finance and Development Authority, 2002-2007. Member of the South Carolina State Commission on Elections, 1992-1993, 1994-2002; President, 1997-2000. Member of the Electoral Law Study Committee of the South Carolina General Assembly 1989-1994. Member of the Nominating Committee of the State Legislative Audit Council (1994-1995). Charleston County District Attorney, 1997-2001. In addition to his extensive legal experience, Sam Howell`s services on boards and commissions have provided a unique « internal » insight into the dynamics of government bond issuing authorities and local governments. Few bond lawyers have similar experiences. From 2002 to 2006, he served on the Board of Commissioners of the South Carolina State Housing Finance and Development Authority. He was a member of the South Carolina State Commission on Elections from 1992 to 2002 and served as its chairman from 1997 to 2000. The work of Mr.

Howell in public finance includes the provision of bond advisory services to the State of South Carolina, many of its agencies, and many of its local governments, including cities, counties, school districts, specialized districts, and regional agencies. In addition to his extensive experience as a bond advisor to local governments throughout the South and Native American tribal governments and corporations across the continent, Sam Howell has provided services as underwriter`s advisor, borrower`s advisor, developer advisor, disclosure advisor, fiduciary advisor, special tax advisor and lender`s advisor on bond transactions. Born in Charleston, Sam Howell has practiced law for more than 30 years. He focuses his practice on the related areas of public finance, state and municipal law, and economic development incentives. Over the course of his career, Mr. Howell served as general counsel for several government agencies and commissions, including the Charleston County District Attorney`s Office from 1997 to 2001. Sam Howell`s interests include hunting, fishing, southern history and literature. He is or has served on the boards of the South Carolina Historical Society, the University of South Carolina Library, and the Friends of the Hunley. His public finance client practice includes general debt and warrants, pension bonds, annual use financing, cash flow financing and other valuation bond financings.

He has worked on all types of private sector activities, including manufacturing facilities, affordable housing, airports, hospitals and other not-for-profit organizations and port facilities. In federal and state appellate courts, Sam Howell has argued numerous cases on the powers of government agencies, public finance issues, and related tax matters. His state and local law practice also includes one of the largest election law firms in South Carolina.

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