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Paul M. Gales, Jr. focuses his practice on various types of tax-exempt and taxable financings, including general obligation, sales tax, revenue, special assessment, certificate of participation and municipal leasing issues and financings for water and sewer and education projects.





  • Represented issuers, underwriters and other types of participants in a comprehensive variety of municipal and finance transactions.
  • House Rules Office Legal Intern, Arizona House of Representatives
  • Intern, Arizona State Land Department
  • Legal Intern, ON Semiconductor
  • Legal and Finance Intern, I/O Data Centers

Recognition & Leadership

  • Listed, The Best Lawyers in America, "Ones to Watch," Public Finance Law, 2023-2024
  • Winner, Bond Buyer, “Southwest/Innovative/Small Issuer Deal of the Year,” 2022
  • Member, National Association of Bond Lawyers
  • Member, State Bar of Arizona
  • Member, Westmarc - The Western Maricopa Coalition


  • J.D., magna cum laude, Arizona State University Sandra Day O'Connor College of Law, 2012
    • Order of the Coif
    • Associate Editor, Arizona State University Law Journal
    • Pedrick Scholar
  • B.A., Political Science, summa cum laude, Arizona State University, 2009
  • Arizona