Article: Policies adopted for nontraditional municipal financing instruments.(property tax liens; variable-rate debt; taxable debt)(Government Finance Officers Association Annual Conference 1997)

The Government Finance Officers Association Committee on Debt and Fiscal Policy Saturday adopted recommended practices on a series of municipal financ- ing mechanisms outside the realm of traditional tax-exempt debt - the sale and securitization of property tax liens, and issuance of variable-rate and tax- able debt.

The practices, which all urge caution and a careful review of the fiscal and legal implications of using these methods, will be considered for final adop- tion in October, GFOA officials said.

In all cases, the committee recommended that governments select legal and financial advisers with demonstrated experience in the transactions being ...

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