Neumiller & Beardslee has been involved in many aspects of the Public Finance arena for a long time. Various members of the Firm have acted as counsel for a number of public agencies such as cities and reclamation districts, and in those capacities have become familiar with public budgeting, taxation, and related finance requirements. These matters are covered under the heading of Municipal & Public Agency Law. In addition, members of the Firm also have expertise in Municipal Bond Law. Since 1977, they have acted as bond counsel, counsel to land owners or as special counsel to public agencies or industrial users in connection with 1915 Act improvement bonds; industrial development bonds; industrial revenue bonds; Special Assessment District and Mello-Roos Bonds; mortgage revenue bonds; loan anticipation notes; water bonds; housing facilities and health facilities revenue bonds and refunding revenue bonds. For many years, Daniel J. Schroeder has acted as special counsel to the City of Galt for the collection of delinquencies in the payment by property owners of bonded obligations to City Assessment Districts. In 2001, the Firm also acted as Co-Bond Counsel for the State of California in the sale of $954,430,000 General Obligation Bonds.