Article: New Mexico's Sandoval County Uses Intel Payment to Help Fund Arena.

Sandoval County, N.M., will use $8 million of a one-time payment from Intel Corp. to finance part of Rio Rancho's $42 million 6,500-square-foot arena and retail complex, which will be mostly paid for by tax-exempt bonds.

Sandoval County will receive as much as $95 million in lieu of taxes over the next 15 years following a decision last month authorizing Intel to issue up to $16 billion in New Mexico's unique industrial revenue bonds for upgrades and additions to its chip-making facility in the county.

New Mexico IRBs make the issuer, in this case Sandoval County, the owner of the land, buildings, and equipment. Because governments cannot tax ...

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