Local Improvements

Annexation Agreement


  • Our client (a city) wanted to annex a nearby regional shopping mall.
  • The city was struggling economically and needed to increase its real property aggregate assessed value and its retail base.
  • The regional mall announced that two other neighboring cities were more desirable options for annexation.


  • Developed legal justification for reducing mall property taxes under a phase-in plan.
  • Crafted an agreement earmarking tax revenues for building street improvements needed by the mall.
  • Negotiated an annexation agreement with the mall operator based on presenting a better financial package than the competition.


  • Our client was able to achieve a voluntary annexation of the mall.
  • The mall operator obtained favorable tax treatment and improved infrastructure.
  • The city’s finances benefitted and the street system was improved.