State law permits the creation of special purpose districts or public service districts (“PSDs”) to provide utility and other public services, such as fire protection, when there is no existing service provider. This situation is encountered in undeveloped or rural areas, where developers meet resistance from regulators and others who oppose privately-owned and operated utilities, such as water and sewer systems. The creation of a PSD to provide those services will enable public ownership of the utility. In addition, capital financing can often be achieved at better terms if tax-exempt bonds are issued in lieu of conventional developer financing. The bond lawyers at Howell Linkous & Nettles can advise and assist you with this aspect of your development plans.