Dianne D. Miller

Area Of Expertise 
Special Districts
Local Government
Municipal Finance

Ms. Miller practices in the areas of local government and municipal finance. The primary emphasis of her practice is to assist governments, business entities and individual developers in utilizing special taxing districts and limited-purpose public entities to provide for the construction, management, operation and financing of essential public services, utilities and project infrastructure, including water, sewer, drainage, streets, transportation, fire protection, park and recreation, library and other services, through the creation of special districts, county and municipal general and local improvement districts, business improvement districts and intergovernmental authorities. Ms. Miller provides counsel to private entities who need advice and advocacy arising from or related to real estate development in all of its facets, including construction, contracting, finance, business, special taxing districts, local governments and development.

Ms. Miller has created and currently represents over 130 special, quasi-municipal or assessment districts. Representation for creation of a local government typically includes all negotiations and preparation of materials for the approving city council or board of commissioners, coordination with investment bankers and accountants concerning financing potentials, and court proceedings necessary to create the entity.  In the areas of real estate, local government and municipal finance, Ms. Miller’s services include analysis of appropriate financing vehicles, negotiations with governmental entities, organization of various governmental entities, condemnation, insurance review and claims activities, creation of financing and operating entities, coordination with investment bankers and bond attorneys, preparation of financing disclosure documents, real estate conveyances, oversight of construction contracts and other activities relating to the planning, funding and installation of project infrastructure.

Ms. Miller represents quasi-municipal entities in all aspects of their operations and funding, including compliance with local government law.  Areas of involvement include taxes and capital project financing, elections, budget adoption, certification of levies for taxes, TABOR compliance, board meetings, qualification of officers and directors, insurance, inclusions and exclusions of property, contracts, compliance with open records and open meetings laws and audits. 

Previously, Ms. Miller was a partner in the firms of Icenogle Norton Smith Blieszner & Miller, P.C. and Sander Ingebretsen Miller & Parish, P.C.

University of Colorado, 1995
Certificate in Taxation Law
B.A. Metropolitan State College, summa cum laude, 1987

Colorado, 1995 
New Mexico, 2004 
United States District Court, District of Colorado, 1995 Tenth Circuit, 1995

Colorado Bar Association, Elbert County Bar Association
Production Editor for the University of Colorado Law Review (1994-95)
Author of Gallenstein: A Windfall in the Sixth Circuit, 66 University of Colorado Law Review 1175


  • Public finance counsel to Wal-Mart Stores, Inc., for projects in Denver, Thornton,Westminster, El Paso County, Douglas County, Lakewood, and Arvada regarding the use of tax increment financing, public improvement fees and public improvement corporation financing to support retail operations throughout the state.
  • Organized over 130 special and metropolitan districts throughout the Denver Metro area, the Front Range and Eagle and Grand Counties in Colorado, and has never had a municipality or county fail to approve a petition for organization for a district.
  • As issuer’s counsel, has represented numerous local governments in securing tax exempt general obligation and revenue financing for public infrastructure projects totaling more than $1 billion.
  • Received the 2002 DRCOG award for intergovernmental cooperation and innovation related to a water acquisition transaction initiated by Superior Metropolitan District No. 1, and which also included the Town of Erie, the City of Louisville, the Northern Colorado Water Conservancy District and numerous private entities.