Ms. Miller has created and currently represents over 130 special, quasi-municipal or assessment districts. Representation for creation of a local government typically includes all negotiations and preparation of materials for the approving city council or board of commissioners, coordination with investment bankers and accountants concerning financing potentials, and court proceedings necessary to create the entity.  In the areas of real estate, local government and municipal finance, Ms. Miller’s services include analysis of appropriate financing vehicles, negotiations with governmental entities, organization of various governmental entities, condemnation, insurance review and claims activities, creation of financing and operating entities, coordination with investment bankers and bond attorneys, preparation of financing disclosure documents, real estate conveyances, oversight of construction contracts and other activities relating to the planning, funding and installation of project infrastructure.

Previously, Ms. Miller was a partner in the firms of Icenogle Norton Smith Blieszner & Miller, P.C. and Sander Ingebretsen Miller & Parish, P.C.

EDUCATION 
University of Colorado, 1995
Certificate in Taxation Law
B.A. Metropolitan State College, summa cum laude, 1987

ADMITTED TO PRACTICE
Colorado, 1995
New Mexico, 2004
United States District Court, District of Colorado, 1995 Tenth Circuit, 1995

SELECTED ACTIVITIES
Colorado Bar Association, Elbert County Bar Association
Production Editor for the University of Colorado Law Review (1994-95)
Author of Gallenstein: A Windfall in the Sixth Circuit, 66 University of Colorado Law Review 1175

RESULTS

• Public finance counsel to Wal-Mart Stores, Inc., for projects in Denver, Thornton, Westminster, El Paso County, Douglas County, Lakewood, and Arvada regarding the use of tax increment financing, public improvement fees and public improvement corporation financing to support retail operations throughout the state.

• Organized over 130 special and metropolitan districts throughout the Denver Metro area, the Front Range and Eagle and Grand Counties in Colorado, and has never had a municipality or county fail to approve a petition for organization for a district.

• As issuer’s counsel, has represented numerous local governments in securing tax exempt general obligation and revenue financing for public infrastructure projects totaling more than $1 billion.

• Received the 2002 DRCOG award for intergovernmental cooperation and innovation related to a water acquisition transaction initiated by Superior Metropolitan District No. 1, and which also included the Town of Erie, the City of Louisville, the Northern Colorado Water Conservancy District and numerous private entities.

Mr. Neiman joined the firm in 2006 after spending the prior year and a half working for a suburban Denver law firm, representing private individuals and entities chiefly in state and federal civil litigation, bankruptcy matters, and property foreclosure. Mr. Neiman graduated from the Guizueta Business School at Emory University with an undergraduate degree in Business Administration in 2000 and obtained his Juris Doctor degree from Emory University School of Law in 2003. Mr. Neiman’s current legal practice focuses upon enabling governments and real estate developers to create and maintain quasi-municipal entities and other revenue-generating tools to assist with the financing, construction, maintenance and operation of essential public services and facilities through the integration of special district, local government and municipal finance laws.

ADMITTED TO PRACTICE
Georgia, 2003
Colorado, 2004
United States District Court of Georgia, 2003
United States District Court of Colorado, 2004

Mr. Ruhland joined the firm in 2008.  Before joining the firm, Mr. Ruhland practiced with a Denver corporate law firm.  Mr. Ruhland’s current practice focuses upon representing quasi-municipal entities in all aspects of their operations and funding, including compliance with local government law. Areas of involvement include taxes and capital project financing, elections, budget adoption, certification of levies for taxes, TABOR compliance, board meetings, qualification of officers and directors, insurance, inclusions and exclusions of property, contracts, compliance with open records and open meetings laws and audits.

EDUCATION    

J.D. University or Denver, 2005
B.S. University of North Dakota, 2002