Profile

Emily Luther focuses her practice on the tax issues related to public finance transactions and economic development. Her clients include cities, counties, school districts, investment banks, financial institutions, public housing authorities and corporations.

While at the University of South Carolina, Ms. Luther was the Research Editor for the South Carolina Law Review and a member of the Moot Court Bar.

Experience Highlights

• Assists counties governmental entities in the issuance of bonds and other instruments to fund capital projects and operating expenses
• Represents governmental clients and private industry regarding the use of South Carolina’s tax-exempt bond program
• Advises counties in all aspects of economic development, including the creation of multi-county industrial parks and negotiation of the fee-in-lieu of tax incentive
• Represents investment banks and other financial institutions in conjunction with the underwriting of publicly sold tax-exempt securities, including the securities law aspects of those transactions
• Counsels banks in connection with the purchase of tax-exempt, bank-qualified securities from local governmental issuers
• Consults with private industry concerning South Carolina property tax law