Welcome back to Stronger Bonds, where Emily Luther and Ray Jones dive into the fascinating world of government development, taxes, and public finance! In this episode, Emily and Ray are taking it back to basics—shedding light on what it really means to be a “bond lawyer” and demystifying the process of how local governments borrow money.

Have you ever wondered how your property taxes are connected to that new school building, park, or updated water system in your community? Emily and Ray break down the different types of government debt, the roles that bond lawyers play, and the multi-step process of bringing public projects from planning to completion. You’ll learn why government borrowing isn’t the same as personal debt, how your elected officials and frontline administrators weigh tough financial decisions, and how the community’s voice sets government priorities in motion.

With their usual blend of practical insight, humor, and real-world stories—including summer adventures in France, moving college kids, and the “mystery” of a bond closing—Emily and Ray make the complexities of public finance approachable for everyone, whether you’re tuning in during your commute or just curious about what happens behind the scenes of your local government.

Get ready to go behind the scenes of city hall as Stronger Bonds untangles the nuts and bolts of government borrowing, the checks and balances in place to protect taxpayers, and the teamwork required to make community improvements a reality. This episode is packed with valuable takeaways for elected officials, administrators, and citizens alike!

Timestamp:

00:00 Inside Public Finance Law

05:48 Challenges for Finance and Admin Staff

08:35 Understanding Millage and Property Tax

11:48 Validating Government Bonds Process

14:13 "Understanding Tax Exempt Debt"

16:20 Understanding Government Debt Types

20:39 Balancing Infrastructure Needs and Public Concerns

23:17 "Revenue Management and Debt Coverage"

25:51 "Revenues and Insights Session"

30:20 Bond Issuance Process Explained

32:19 Strategic Planning and Stakeholder Engagement

37:39 Three-Reading Ordinance Process

41:07 "Teamwork in Bond Authorization"

42:33 "Size Dictates Debt Management"

47:31 Meeting Documentation Verification Process

50:43 The Complexity of Closing Deals

51:38 Bond Deals: A Beginner's Guide

55:15 Act 388 Discussion Preview

Parker Poe - Government & Municipalities

Emily Luther

Ray Jones

Do you have a question, a topic idea, or a request? Please email us at [email protected].

Stronger Bonds is recorded and produced by Robby Woodard.

If you like golf, check out BestBall.com...your clubhouse for insightful golf content and stories that matter.

Welcome to another episode of Stronger Bonds! In this installment, hosts Emily Luther and Ray Jones return after a brief hiatus to continue their deep dive into one of South Carolina's most transformative pieces of tax legislation—Act 388. Picking up where they left off in their Act 388 series, Ray and Emily are joined by a special guest: Vincent Sheheen, former state senator, mayor of Camden, attorney, and author—who was actually in the room during Act 388’s genesis.

Together, they unpack the insider story behind the bill, discuss the driving forces and key players that shaped its passage, and explore the compromises that shifted property tax reform in new and sometimes controversial directions. Listeners will get exclusive insights into the legislative process, hear stories from the Senate floor (including the legendary “chicken box” negotiations), and learn about the far-reaching impact of Act 388 on local governments, schools, and South Carolina’s future.

Plus, stick around for the always-fun Around the Counter segment, where the team shares their favorite local “hole in the wall” lunch spots—and invites listeners to send in their own recommendations.

Whether you’re a property tax aficionado, a local government pro, or just hungry for a fun lunch recommendation, this episode promises sharp insights, candid conversation, and a peek behind the legislative curtain. Thanks for joining us on Stronger Bonds, where we talk all things government, development, taxes, finance, and yes—lunch!

• Act 388 of 2006: South Carolina Legislature Online
• Vincent’s Book: https://uscpress.com/The-Concise-Guide-to-South-Carolina-State-Government
• The Honorable Vincent A. Sheheen, Mayor of Camden, SC: Your Guide to Camden, SC
• Vincent A. Sheheen, Attorney & Mediator - Savage, Royall, & Sheheen

00:00 Introduction

03:38 Municipal Millage Levying Questions

06:42 Improving Act 388 Impact

12:23 School Funding's Impact on Property Tax

13:08 Key Legislative Leaders Unite

17:27 Property Tax Revolution and Impacts

22:23 Property Tax Impact on Housing Market

24:05 Senate Compromise on Property Tax

28:07 Tax Breaks Hinder Economic Growth

31:58 Millage Cap Exemptions for Counties

34:02 Property Tax Reform for Education

35:51 Writing South Carolina's Government Guide

41:56 Favorite Hole-in-the-Wall Lunches?

45:28 Exploring Act 388 Insights

Parker Poe - Government & Municipalities

Emily Luther

Ray Jones

Do you have a question, a topic idea, or a request? Please email us at [email protected].

Stronger Bonds is recorded and produced by Robby Woodard.

If you like golf, check out BestBall.com...your clubhouse for insightful golf content and stories that matter.

Welcome to another episode of Stronger Bonds, the podcast where Emily Luther and Ray Jones dive into the world of government development, taxes, and finance. In this episode, recorded live from the bustling concourse of the Columbia Metropolitan Convention Center, Emily and Ray bring listeners the experience of the South Carolina Government Finance Officers Association (GFOA) Spring Conference—an event that unites public finance professionals from across the state.

Ray and Emily sit down with Patrick Jarvis, committee chair and conference planner for the SC GFOA, to talk about the importance of connection, community, and professional development within government finance. Patrick shares insights on the history and mission of the GFOA, the value of continuing education for finance officers, and the importance of bridging collaboration for fiscal success—the conference’s central theme.

Later, the conversation turns to Walter Goldsmith, CEO of First Tryon Advisors, who unpacks the vital role of municipal advisors in public finance transactions. Walter breaks down how his firm helps cities and counties navigate the complexities of borrowing for critical public projects and reflects on what it means to be a true fiduciary for clients in a rapidly changing financial landscape.

Along the way, Emily and Ray circle back on questions from previous episodes around state tax structure and municipal millage, all while sharing a peek into the organized chaos of their own lives during the hectic month of May.

Whether you’re a seasoned government finance pro or simply curious about how fiscal decisions shape communities, this episode offers a lively insider’s look into the networks, challenges, and collaborations that keep our public institutions running strong.

Hosts:

• Emily Luther - https://www.parkerpoe.com/attorneys/emily-s-luther
• Ray Jones - https://www.parkerpoe.com/attorneys/ray-e-jones
• Parker Poe - https://www.parkerpoe.com/

Links:

• Government Finance Officers Association of South Carolina - https://gfoasc.org/
• Patrick Jarvis - https://www.sccommerce.com/about/leadership-directors/patrick-jarvis
• Walter Goldsmith - https://www.firsttryon.com/bios/walter-goldsmith/

Parker Poe - Government & Municipalities

Emily Luther

Ray Jones

Do you have a question, a topic idea, or a request? Please email us at [email protected].

Stronger Bonds is recorded and produced by Robby Woodard.

If you like golf, check out BestBall.com...your clubhouse for insightful golf content and stories that matter.

In this episode of Stronger Bonds, Emily Luther and Ray Jones kick off a special multi-part series focused on one of the most important—and often misunderstood—topics in South Carolina local government: Act 388.

Emily and Ray open the conversation by laying down the groundwork for understanding property taxes, the "lifeblood" of local government revenue across cities, counties, and school districts. They break down the basic property tax equation, demystifying terms like assessed value, millage rates, and assessment ratios, and highlighting why these tax dollars play such a pivotal role in funding everything from police cars to public schools.

After offering this property tax primer, Emily and Ray set the stage for why Act 388 represents such a seismic shift in how local governments operate. They reflect on the nearly 20 years since its passage, using real-world examples (and even a little home renovation humor) to illustrate how this legislation fundamentally changed both the way property values are assessed and how taxes are collected—especially for schools.

The episode also teases upcoming interviews with people who were on the frontlines of Act 388’s creation and those wrestling with its ongoing effects. Whether you’re a policy wonk, a taxpayer curious about why your bill looks the way it does, or someone involved in local government, this is the perfect place to build your foundational understanding before diving deeper into Act 388’s impact throughout the rest of the series.

Don’t forget to subscribe—and if you have questions you’d like Emily and Ray to address in this series, send them along to [email protected]. Get ready for a clear, candid, and sometimes surprising look at one of South Carolina’s most consequential pieces of legislation!

Time Stamps:

00:00 Property Taxes: Essential Local Revenue

05:27 Property Tax Calculation Explained

08:12 Property Appraisal Methods Explained

10:18 Property Reassessment Timing Explained

13:34 Manufacturing Property Tax Reduction Impact

17:41 Variable Mill Value in Counties

20:08 Variable Revenue, Consistent Costs

22:48 Debt Service Millage Explained

28:32 Supreme Court School Bond Case

30:13 Impact of the Great Swap

34:20 Act 388 Property Tax Cap

36:02 Taxation Shift Mechanism Explained

41:06 Act 388: Strict Millage Cap

43:37 Negative Population Growth and Inflation Impacts

48:02 Act 388's Impact on Local Governance

48:44 Negotiation and School District Challenges

Parker Poe - Government & Municipalities

Emily Luther

Ray Jones

Do you have a question, a topic idea, or a request? Please email us at [email protected].

Stronger Bonds is recorded and produced by Robby Woodard.

If you like golf, check out BestBall.com...your clubhouse for insightful golf content and stories that matter.

In this episode of Stronger Bonds, Ray and Emily sit down with Scott Slatton and Adam Emrick, two city administrators who delve into the growth, challenges, and exciting opportunities facing their booming micropolitan communities of Summerville and Conway, South Carolina. The discussion explores topics like infrastructure, budgetary concerns, and annexation, while also highlighting innovative partnerships and community projects that are shaping the future. Tune in to hear firsthand insights on managing rapid development and creating thriving local economies in some of the fastest-growing areas in the country.

Hosts:

• Emily Luther - https://www.parkerpoe.com/attorneys/emily-s-luther
• Ray Jones - https://www.parkerpoe.com/attorneys/ray-e-jones
• Parker Poe - https://www.parkerpoe.com/

Links:

• City of Conway, SC
• Adam Emrick on LinkedIn
• Town of Summerville, SC
• Scott Slatton on LinkedIn
• Summerville, South Carolina named the #1 Suburb People Want to Move to (2 Other SC Cities Also Made the Top 10) in new report

Parker Poe - Government & Municipalities

Emily Luther

Ray Jones

Do you have a question, a topic idea, or a request? Please email us at [email protected].

Stronger Bonds is recorded and produced by Robby Woodard.

If you like golf, check out BestBall.com...your clubhouse for insightful golf content and stories that matter.

In the first Stronger Bonds episode of 2025, Emily Luther and Ray Jones invite listeners to reflect on the past year and look towards the challenges and opportunities of 2025 with expert insights from guests Tim Winslow of the South Carolina Association of Counties and Edward Boyles of Wells Fargo Securities. The conversation deep dives into the intricacies of municipal bonds, economic outlooks, and the potential implications of changing tax regulations, offering a comprehensive exploration of government, development, taxes, and finance. Tune in for a thought-provoking analysis and practical guidance on navigating the evolving landscape of local government finance and policy.

Hosts:

• Emily Luther - https://www.parkerpoe.com/attorneys/emily-s-luther
• Ray Jones - https://www.parkerpoe.com/attorneys/ray-e-jones
• Parker Poe - https://www.parkerpoe.com/

Links:

• South Carolina Association of Counties
• Tim Winslow, Executive Director - SCAC
• Josh Rhodes, Tim’s “handler” & Deputy Executive Director and General Counsel
• Wells Fargo Securities
• Edward Boyles, Managing Director, Wells Fargo Securities
• Philadelphia Eagles Offensive Line

Time Stamps:

• [00:00:03] - Introduction
• [00:01:03] - Reflecting on December and January
• [00:02:44] - Economic Observations of 2024
• [00:05:40] - 2025 Economic and Policy Outlook
• [00:07:13] - Introducing Guests
• [00:08:13] - Guest Segment: Tim Winslow
• [01:06:23] - Around the Counter Segment
• [01:21:33] - Guest Segment: Edward Boyles

Parker Poe - Government & Municipalities

Emily Luther

Ray Jones

Do you have a question, a topic idea, or a request? Please email us at [email protected].

Stronger Bonds is recorded and produced by Robby Woodard.

If you like golf, check out BestBall.com...your clubhouse for insightful golf content and stories that matter.

In this episode of Stronger Bonds, hosts Emily and Ray dive into the intricacies of local sales taxes and their critical role in funding infrastructure projects. From understanding the nuances between capital project sales taxes and transportation sales taxes to the importance of meticulous planning and community involvement, this episode offers valuable insights for anyone interested in local governance and development. Tune in to discover how your community can effectively manage sales tax revenue to improve roads and fund long-term projects!

Map of SC Counties that have an optional sales tax: ST500_DRAFT_04052023 (current as of May 1, 2023 - DOR will update as taxes approved in November begin to be imposed in May of 2025 or later)

Check out some of the local sales taxes: Capital Project, Transportation, Local Option Sales Tax, County Green Space, School District, Education Capital Improvement

Guidelines for Spending Transportation Sales Tax Revenues: SC Revenue Ruling #22-2

Silent Night in German: Stille Nacht (Silent Night) – Lyric Video

More info on the Christmas Pickle Tradition: What Is A Christmas Pickle And Where Did It Come From?

Hosts:
Emily Luther - https://www.parkerpoe.com/attorneys/emily-s-luther
Ray Jones - https://www.parkerpoe.com/attorneys/ray-e-jones

Parker Poe - https://www.parkerpoe.com/

Do you have a question, a topic idea, or a request? Please email us at [email protected].

Parker Poe - Government & Municipalities

Emily Luther

Ray Jones

Do you have a question, a topic idea, or a request? Please email us at [email protected].

Stronger Bonds is recorded and produced by Robby Woodard.

If you like golf, check out BestBall.com...your clubhouse for insightful golf content and stories that matter.

In this episode of Stronger Bonds, Ray Jones & Emily Luther sit down with Maceo Nance to honor his remarkable 50-year career in economic development and discuss the intricacies of the Freedom of Information Act (FOIA). Listeners will gain invaluable insights into Nance's journey, impactful contributions, and expertise on FOIA compliance, featuring live audience questions and practical scenarios. Tune in to celebrate a legacy of economic growth and enhance your understanding of transparency in government operations.

SC Economic Developers Association
Maceo Nance

Ray Jones
Emily Luther
Parker Poe

Parker Poe - Government & Municipalities

Emily Luther

Ray Jones

Do you have a question, a topic idea, or a request? Please email us at [email protected].

Stronger Bonds is recorded and produced by Robby Woodard.

If you like golf, check out BestBall.com...your clubhouse for insightful golf content and stories that matter.

In this episode of Stronger Bonds, Emily and Ray explore the complex world of local government. They discuss government administrators' challenges and opportunities amid a wave of retirements and pay discrepancies. Featuring insights from esteemed guests Dr. Kendra Stewart, Leonardo Brown, and Shawn Bell, the conversation highlights the importance of strategic networking, community building, and team dynamics in overcoming obstacles and making impactful changes. Tune in to discover why local government offers rewarding career paths and how strategic planning can strengthen communities.

• SC City and County Management Association
• The Joseph P. Riley, Jr. Center for Livable Communities
• City of Fountain Inn, SC 
• Richland County, SC

Parker Poe - Government & Municipalities

Emily Luther

Ray Jones

Do you have a question, a topic idea, or a request? Please email us at [email protected].

Stronger Bonds is recorded and produced by Robby Woodard.

If you like golf, check out BestBall.com...your clubhouse for insightful golf content and stories that matter.

In this episode of Stronger Bonds, Ray and Emily delve into the intricate world of affordable housing, exploring funding strategies from government sources and private sector contributions to vital policy changes and land use. They highlight the economic benefits and development potential of affordable housing while also addressing the challenges and necessary solutions to make it viable. Tune in to gain valuable insights into how affordable housing can strengthen communities and spur economic growth. Remember to subscribe and follow the show so future episodes drop into your playlist. 

Parker Poe - Government & Municipalities

Emily Luther

Ray Jones

Do you have a question, a topic idea, or a request? Please email us at [email protected].

Stronger Bonds is recorded and produced by Robby Woodard.

If you like golf, check out BestBall.com...your clubhouse for insightful golf content and stories that matter.