"Angie has deep knowledge in Louisiana’s intricate system of state and local taxation as well as aspects of financing of public-private projects and cooperative endeavor agreements. Angie’s “superpower” is understanding the client’s goals and strategic planning to meet those goals. She is a “people” person and always is the consummate professional in her interactions with public officials and other parties to projects.” - Maureen Harbourt, Senior Counsel, Venture Global LNG, Inc.
Angela Adolph guides local, regional, and national clients through all types of tax matters. She brings the highest level of skill to negotiating, documenting, and closing tax incentive transactions, including payment-in-lieu-of-tax agreements, cooperative endeavor agreements, state and local economic development incentive arrangements, and public-private partnerships. She brings a track record of proven skill and success advocating client positions in state and local tax disputes before the Louisiana Board of Tax Appeals, the Louisiana Tax Commission, and Louisiana courts, as well as in Internal Revenue Service and Department of Labor audits.
In her municipal finance practice, Angela represents cities, towns, and other governmental entities involved in a full range of municipal bond financing transactions. She advises on tax-exempt and taxable financing of developments that range from government buildings, fire protection and safety facilities, and infrastructure, to water and sewer systems, among other examples.
Notably, Angela serves as the representative to the American Property Tax Counsel, an elite association of property tax firms across the U.S. and in Canada.
Following law school, Angela served as a Law Clerk to the Honorable Henry A. Mentz in the Eastern District of Louisiana from 1994 to 1996. Prior to joining the firm, Angela was a partner in a Louisiana law firm.
- Represents commercial entities and manufacturers in the negotiation and drafting of cooperative endeavor agreements and PILOT agreements.
- Represents economic development agencies in the negotiation and drafting of cooperative endeavor agreements and PILOT agreements.
- Represents industry associations in drafting proposed revisions to rules and regulations regarding incentive programs administered by the Louisiana Department of Economic Development and regulatory oversight by the Louisiana Department of Energy and Natural Resources.
- Represents hotels in ad valorem tax disputes.
- Represents a national drugstore chain in ad valorem tax disputes.
- Represents a cemetery in an ad valorem tax dispute.
- Represents natural gas pipeline companies in ad valorem tax disputes.
- Represents apartment complexes in ad valorem tax disputes.
- Represents retail and commercial businesses in ad valorem and sales tax disputes.
- Represents oil and gas services companies in ad valorem and sales tax disputes.
- Represents power plants in ad valorem tax disputes.
- Represents a food production facility in an ad valorem tax dispute.
- Represents a casino in an ad valorem and sales tax disputes.
- Represents an offshore services company in sales tax disputes.
- Represents chemical and petrochemical companies in ad valorem and sales tax disputes.
- Represents shopping centers in ad valorem tax disputes.
- Represents interstate pipeline companies in an interstate commerce discrimination challenge.
- Represents common carriers regarding the taxability of components of exempt trucks.
- Represents a bus company in sales tax disputes.
- Testimony before the Louisiana Tax Commission regarding the valuation of subsurface oil and gas equipment.
- $580,000 Certificates of Indebtedness, City of Franklin, Series 2023.
- $8.1 million Certificates of Indebtedness, City of Zachary, Series 2022.
- Renewal of ad valorem tax millage, East Baton Rouge Parish Law Enforcement District, 2022.
- $2 million Revenue Notes, Visit Baton Rouge, Series 2021.
- $6 million Revenue Anticipation Notes, East Baton Rouge Parish Law Enforcement District, Series 2021.
- $1.2 million Certificates of Indebtedness, Fire Protection District No. 12 of Rapides Parish, Series 2021.
- $2.8 million Louisiana Local Government Environmental Facilities and Community Development Authority Revenue Refunding Bonds (St. Bernard Port, Harbor and Terminal District Project) Series 2020A (Non-AMT).
- $4.1 million Louisiana Local Government Environmental Facilities and Community Development Authority Revenue Refunding Bonds (St. Bernard Port, Harbor and Terminal District Project) Series 2020B (AMT).
- $6.8 Louisiana Local Government Environmental Facilities and Community Development Authority Revenue Bonds (St. Bernard Port, Harbor and Terminal District Project) Series 2020C (AMT).
- Renewal of ad valorem tax millage, East Baton Rouge Parish Law Enforcement District, 2020.
- $719,250 Certificates of Indebtedness, Coteau Fire Protection District, Series 2020.
- $2.5 million Certificates of Indebtedness, North Sabine Fire Protection District, Series 2020.
- $15 million Revenue Anticipation Notes, East Baton Rouge Parish Law Enforcement District, Series 2019.
- $270,000 Certificates of Indebtedness, Village of Grayson, Series 2019.
- $2.6 million Louisiana Local Government Environmental Facilities and Community Development Authority Subordinate Revenue Bonds. (Ragin’ Cajun Facilities, Inc. – University of Louisiana at Lafayette Cajundome Project) Series 2019.
- $16.5 million Revenue Anticipation Notes, East Baton Rouge Parish Law Enforcement District, Series 2018.
- $410,000 Certificates of Indebtedness, Fire Protection District No. 1 of the Parish of Jefferson Davis, State of Louisiana, Series 2018.
- $13.6 million Louisiana Local Government Environmental Facilities and Community Development Authority Revenue Bonds (City of Sulphur, Louisiana Project), Series 2018.
- $28.5 million Bexar County Health Facilities Development Corporation Revenue Refunding Bonds (Army Retirement Residence Foundation Project), Series 2018.
- Represents various lenders in connection with tax-exempt leasing transactions.
- Represents companies in Internal Revenue Service and Department of Labor audits, and in claims and benefits disputes with plan participants and third-party administrators.
- LSU Law Center, J.D., 1994
- LSU, B.G.S., 1991
- Louisiana
- Texas
- U.S. District Court for the Eastern District of Louisiana
- U.S. District Court for the Middle District of Louisiana
- U.S. District Court for the Western District of Louisiana
- U.S. District Court for the Eastern District of Texas
- U.S. District Court for the Southern District of Texas
- U.S. Court of Appeals, Fifth Circuit
- U.S. Supreme Court
- Member, Louisiana State Bar Association
- Member, Texas State Bar Association
- Member, American Bar Association (Property Tax Program Planning Committee)
- Member, Board of Directors, American Property Tax Counsel
- Member, Louisiana Association of Business and Industry (Taxation and Finance Council)
- Member, Louisiana Economic Alliance for Development
- Member, National Association of Bond Lawyers
- Member, Board of Directors, Women in Public Finance (Louisiana Chapter)
- AV Preeminent-rated, Martindale-Hubbell
- Bond Professional, Municipal Marketplace Red Book
- "A Study of the Extensive Impact of Renewable Energy Issues on Taxable Real Property Values," ABA-IPT Advanced Tax Seminars, March 14, 2025
- "Supreme Court Takes on Tax Hikes," Texas Real Estate Business, December 2024
- "Give Me a Break: Federal Tax Credits and Incentives," APTC 2024 Annual Client Tax Seminar, October 24, 2024
- "The Supreme Court Takes On Tax Takings," American Property Tax Counsel Resources, October 17, 2024
- "The Supreme Court Takes On Tax Takings," Southeast Real Estate Business, October 2024
- "Applying the Big Intangible Wins to Smaller Appeals: The Lessons of OGP and Disney," 2024 ABA-IPT Advanced Tax Seminars, March 15, 2024
- "Legislative Update: 2023 Regular Session Louisiana Legislature," Baton Rouge Bar Association CLE by the Hour, December 14, 2023
- "Energy Tax Credits and Incentives for Small Businesses," Louisiana CPAs, October 25, 2023
- "2023 Louisiana Tax and Incentive Legislative Developments," Co-Presenter, Kean Miller Breakfast Briefing, August 29, 2023
- "Carrots, Sticks Abound in Inflation Reduction Act," Southeast Real Estate Business, November 2022
- "Renewable Energy Projects," National Conference of State Tax Judges, October 28, 2022
- "Carrots, Sticks Abound in Inflation Reduction Act," ReBusiness Online, October 2022
- "Carrots, Sticks Abound in Inflation Reduction Act," Heartland Real Estate Business, Northeast Real Estate Business, Texas Real Estate Business and Western Real Estate Business, October 2022
- "Transformational Energy Panel – The Local Perspective," Louisiana Industrial Development Executive Association 2022 Annual Conference, September 13, 2022
- "The Impact of Federal and State Tax Incentive Programs on Renewable Energy Projects," ABA/IPT Advanced Property Tax Seminar, Spring 2022
- "Acknowledging Privilege and Becoming an Ally," Women In Law Equity and Inclusion Summit - South, Fall 2021
- "Show Obsolescence to Help Achieve Successful Property Tax Appeals," ReBusiness Online, May 2021
- "A Path to Property Tax Reduction," Texas Real Estate Business, April 2021
- "A Path to Property Tax Reduction," Northeast Real Estate Business, March/April 2021
- "The Presentation of Obsolescence Helps Commercial Property Owners Achieve Successful Tax Appeals," ReBusiness Online, January 2021
- "How to Make Friends and Influence People, and Maybe Achieve Tax Savings Through Tax Credits and Exemptions," ABA/IPT, Advanced Property Tax Seminar, 2021
- "New and Improved Municipal Liquidity Facility," Louisiana Law Blog, April 29, 2020
- "Deadlines Extended for Like Kind Exchanges and Qualified Opportunity Zone Investments," Louisiana Law Blog, April 20, 2020
- "Update: Certain Uncertainties Resolved by SBA Regarding Payroll Costs of Partnerships and Sole Proprietors Applying for CARES Act Payroll Protection Program Loans," Louisiana Law Blog, April 15, 2020
- "Traps for the Unwary: Not All State Tax Deadlines Have Been Extended," Louisiana Law Blog, April 15, 2020
- "IRS Extends Certain Deadlines," Louisiana Law Blog, April 14, 2020
- "Municipal Liquidity Facility Announced," Louisiana Law Blog, April 9, 2020
- "Louisiana Tax Commission Confirms Suspension of Filing Deadlines," Louisiana Law Blog, April 8, 2020
- "Property Tax Filing Deadline Extended to April 30, 2020," Louisiana Law Blog, April 7, 2020
- "Uncertainties Created by Tax and Accounting Issues Raised by the Paycheck Protection Program in the Coronavirus Aid, Relief, and Economic Security Act," Louisiana Law Blog, April 2, 2020
- "Tax Related Employment and Employee Benefits Changes in the Coronavirus Aid, Relief, and Economic Security Act," Louisiana Law Blog, April 1, 2020
- "State Bond Commission Authorizes Expedited Financial Application," Louisiana Law Blog, March 31, 2020
- "Deadline Extended for Filing Property Tax Forms with Assessors," Louisiana Law Blog, March 30, 2020
- "Tax and Accounting Implications of the $2 Trillion Stimulus to Assist Individuals and Businesses Impacted by the Novel Coronavirus Pandemic," Louisiana Law Blog, March 27, 2020
- "The Terrible T's of Inventory: Timing and Taxes," ReBusiness Online, February 2020
- "The Terrible T's of Inventory: Timing and Taxes," ReBusiness Online, January 7, 2020
- "Louisiana Perspectives: Employment Tax," ABA Tax Section Midyear Tax Meeting, 2019
- "Opportunity Zones Guidance Now Available," Louisiana Bar Journal, December 2018/January 2019
- "An Overview of Louisiana's Business Incentive Program," New Orleans Bar Association, December 2018
- "Opportunity Zones Guidance Now Available," BIZ Shreveport, October 26, 2018
- "Opportunity Zones Guidance Now Available," Louisiana Law Blog, October 22, 2018
- "Louisiana Sales and Use Tax Rate Changes Cut the Additional Temporary Penny and Raise the Rate on Business Utilities - Effective July 1, 2018," Louisiana Law Blog, June 26, 2018
- "Is the New Tax Law a Boon for Residential Rentals?," Multi-Housing News, June 22, 2018
- "Louisiana Department of Revenue Issuing Arm's Length Transfer Pricing Adjustments," Louisiana Law Blog, January 4, 2018
- "Ballot Measure to Codify Longstanding Approach to CWIP," Louisiana Law Blog, August 18, 2017
- "Louisiana Moves to Codify Longstanding Approach to Construction Work in Progress," Southeast Real Estate Business, 2017
- "Roundtable: Around the Nation: What’s Hot, What’s Not, ABA/IPT", Advanced Property Tax Seminar, 2017
- "Economic Development Options," Louisiana Association of Business and Industry, Beyond the Bar, 2017
- "New Fiduciary Rules, Background, Updates and Frequently Asked Questions," Baton Rouge Bar Association, 2017
- "Roundtable: Perspectives on Valuation Issues," ABA/IPT, Advanced Property Tax Seminar, 2016
- "Basic Structuring of a Bond Transaction," National Association of Bond Lawyers, Fundamentals of Bond Law, 2016
- "Engagement Letters and Opinion Letters," National Association of Bond Lawyers, Fundamentals of Bond Law, 2016
- "Economic Development Tools are Under Assault," Southeast Real Estate Business, October 2015
- "Social Impact Bonds," Louisiana City Attorneys Association, Continuing Legal Education Seminar, 2015
- "Document and Default Administration: the Trustee’s Perspective," National Association of Bond Lawyers, Fundamentals of Bond Law, 2015
- "Underwriting Behind the Scenes," National Association of Bond Lawyers, Fundamentals of Bond Law, 2015
- "Even More Recent Developments in Municipal Finance," Louisiana City Attorneys Association, Continuing Legal Education Seminar, 2014
- "Incentives Update," Lorman Education Services, Sales and Use Tax in Louisiana, 2014
- "Procedure Update," Lorman Education Services, Sales and Use Tax in Louisiana, 2014
- "Default Administration," National Association of Bond Lawyers, Bond Attorneys Workshop, 2014
- Member, Board of Directors, Academic Distinction Fund
- Sustaining Member, Junior League of Baton Rouge (Chair, Legal Ad Hoc Committee)
- Member, Krewe of Artemis
- Member, Kiwanis Club of Baton Rouge – Downtown