"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.
Thought Leadership
“A Study of the Extensive Impact of Renewable Energy Issues on Taxable Real Property Values,” ABA-IPT Advanced Tax Seminars, March 14, 2025
“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
“How to Make Friends and Influence People, and Maybe Achieve Tax Savings Through Tax Credits and Exemptions,” ABA/IPT, Advanced Property Tax Seminar, 2021
“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
Memberships
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)
Community Service
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
LSU Law Center, J.D., 1994
LSU, B.G.S., 1991
Bar Admissions
Louisiana
Texas
Courts
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
AV Preeminent-rated, Martindale-Hubbell
Bond Professional, Municipal Marketplace Red Book
Experience
Economic Development
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.
State and Local Taxation
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.
Recent Public Finance Transactions
$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.
ERISA
Represents companies in Internal Revenue Service and Department of Labor audits, and in claims and benefits disputes with plan participants and third-party administrators.
