Lawyers
Sam M. Gill - Associate
I practice in the following areas:
Public Finance, Renewable Energy
Practice
Sam M. Gill is an associate in Modrall Sperling's Public Finance Group.
Mr. Gill has experience in a wide variety of New Mexico public finance transactions, including general obligation bond financings, revenue bond financings, and special district financings. As bond counsel and disclosure counsel, Mr. Gill represents municipalities, counties, universities and special districts in new money and refunding transactions. Mr. Gill also acts as review counsel to municipalities for New Mexico Finance Authority Loan transactions, Water Trust Board Loan/Grant transactions and Drinking Water Loan Fund transactions.
With respect to special district financings, Mr. Gill provides services as bond counsel, district counsel and developer's counsel in Public Improvement District transactions, Tax Increment Development District transactions and Special Assessment District transactions. Recently, Mr. Gill and shareholder Peter Franklin worked with Santa Fe County to form New Mexico's first Renewable Energy Finance District.
Mr. Gill provides guidance to clients regarding a number of financial tools authorized or extended under the American Recovery and Reinvestment Act of 2009, which include Clean Renewable Energy Bonds (CREBs), Qualified Energy Conservation Bonds (QECBs), Tribal Economic Development Bonds (TEDBs) and Build America Bonds (BABs). Mr. Gill also provides guidance to renewable energy developers regarding tax credits and incentives related to renewable energy projects, which include the Production Tax Credit, the Investment Tax Credit, Section 1603 Grants, Residential Energy Efficient Property Tax Credits, Solar Market Development Tax Credits and Utility REC programs.
Representative Transactions
Bond Transactions:
- $15,825,000 Regents of New Mexico State University Improvement Revenue Bonds, Series 2010A
- $38,245,000 Regents of New Mexico State University Improvement Revenue Bonds, Series 2010B (Build America Bonds)
- $12,610,000 Regents of New Mexico State University Taxable Improvement Revenue Bonds, Series 2010C
- $11,990,000 Regents of New Mexico State University Refunding Revenue Bonds, Series 2010D
- $13,505,000 Santa Fe County General Obligation Refunding Bonds, Series 2010A
- $12,885,000 City of Artesia Water and Wastewater System Revenue Bonds, Series 2010
- $20,000,000 City of Artesia GRT Revenue Bonds, Series 2009
- $ 7,420,000 City of Alamogordo GO Bonds, Series 2009
- $17,575,000 City of Las Cruces Joint Utility Refunding Revenue Bonds, Series 2009
- $21,440,000 City of Carlsbad Joint Utility Refunding & Improvement Bonds, Series 2009
- $ 8,550,000 City of Carlsbad GRT Revenue Bonds, Series 2009
- $25,000,000 City of Rio Rancho GO Bonds, Series 2009
- $57,990,000 City of Rio Rancho Water and Wastewater System Refunding Revenue Bonds, Series 2009
- $18,080,000 City of Santa Fe Water Utility System/Capital Outlay Gross Receipts Tax Revenue Bonds, Series 2009A
- $41,890,000 City of Santa Fe Water Utility System/Capital Outlay Gross Receipts Tax Revenue Bonds, Series 2009B (Build America Bonds)
- $780,965,000 New Mexico Energy Acquisition Authority Gas Supply Variable Rate Revenue Bonds, Series 2009
- $ 4,770,000 New Mexico Highlands University System Revenue Bonds, Series 2009A
- $ 9,230,000 New Mexico Highlands University System Revenue Bonds, Series 2009B (Build America Bonds)
- $ 10,000,000 NMSU Doña Ana Branch GO Bonds, Series 2009
NMFA Loan Transactions:
- $5,520,673 City of Alamogordo NMFA Loan, 2009 (Utility Project)
- $29,615,000 City of Santa Fe NMFA Loan, 2009 (College of Santa Fe Purchase)
- $26,080,000 City of Albuquerque NMFA Loan, 2009 (Airport Refunding)
Special District Transactions:
- $6,930,275 City of Rio Rancho Special Assessment District No. 7A
- $1,568,699 City of Rio Rancho Special Assessment District No. 8
- $3,600,000 Mesa Del Sol TIDD No. 1 Taxable Short-Term Revenue Bond, Series 2009A
Renewable Energy Projects:
- Renewable Energy Finance District Implementation, Santa Fe County
- Renewable Energy Finance District Statewide Implementation Consulting, New Mexico Association of Counties
Professional Activities
Mr. Gill is a member of the National Association of Bond Lawyers, the American Bar Association and the State Bar of New Mexico. Mr. Gill is actively involved with the UNM law school community where he acts as a mentor in the UNM School of Law Mentorship Program and also participates in the UNM School of Law Mock Interview Program.
Education
- The University of New Mexico School of Law, J.D., 2007
- Lewis R. Sutin Award for Excellence in Trial Advocacy, 2007
- National Mock Trial, 2007
- The University of New Mexico, B.A., Economics and Political Science, 2003
- Honor Society of Phi Kappa Phi
Bar Admissions
- New Mexico
