Mark D. Patton

Mark D. Patton

Partner vCard
520.879.4739 fax
One S. Church Avenue
Suite 2000
Tucson, AZ 85701

Mr. Patton is a partner in the firm’s Tucson office. He helps businesses make deals happen.  Mr. Patton’s expertise in both real estate and corporate matters allows him to assist clients from start to finish on real estate deals.  In his real estate practice, he helps clients with the acquisition, disposition and financing of real estate projects, with a particular emphasis on the mutlifamily sector.  His experience also includes business formations, joint ventures, corporate restructurings, mergers/acquisitions and private placements, many of which involve real estate. As a certified public accountant (CPA) and former tax consultant, Mr. Patton also helps clients with tax issues that arise in these business transactions.

Real Estate

Mr. Patton represents real estate owners and operators with clients ranging from real estate investment trusts (REITs) to entrepreneurial real estate companies specializing in rehabilitating real estate projects.  Mr. Patton regularly assists clients with commercial real estate purchases and sales, entity formation and structuring, financing, title work and due diligence.  He has extensive experience with Freddie Mac financing (both credit facilities and Freddie Mac’s CME program) and also has experience with Fannie Mae, CMBS and community bank financing.  Within the last two years, he has assisted clients with acquisitions and dispositions of real estate projects in Arizona, California, Colorado, Florida, Georgia, Oregon, Tennessee, Texas, Utah and Washington.

Business Transactions Involving Real Estate 

Much of Mr. Patton’s practice is fueled by business deals involving real estate. Leveraging his corporate background, he assists real estate clients with forming real estate joint ventures and conducting private offerings to finance real estate projects. His tax background allows him to help clients with the tax aspects that arise in real estate transactions, including section 1031 like-kind exchanges.

A few of Mr. Patton’s recent business deals involving real estate include:

  • Representing a company in conducting a private offering to raise capital to purchase a loan secured by real estate, followed by an acquisition of the real estate securing the loan through a deed in lieu of foreclosure transaction
  • Representing clients engaging in Section 1031 like-kind exchanges of properties in Arizona, Colorado, Oregon and Utah
  • Representing the capital partner in negotiating joint ventures to develop ground-up multi-family real estate projects in Chicago, Seattle and Los Angeles
  • Representing a client in entering into a joint venture to acquire and rehabilitate a multi-family property in Tucson
  • Representing a client in a joint venture to assemble multiple adjacent properties for redevelopment in Scottsdale
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Mergers and Acquisitions

Mr. Patton has represented both buyers and sellers in mergers and acquisitions in a variety of industries including healthcare, software, freight shipping, energy, information technology services and general merchandising. He is also experienced assisting clients with private offerings of securities to acquire and expand businesses.

Some of his recent work in this area includes:

  • Representing an information technology services provider in purchasing another provider, allowing our client to expand into Arizona
  • Assisting a first-time business owner to acquire a pharmacy with financing from the U.S. Small Business Administration
  • Representing a high-voltage transmission line contractor in a $131 million merger with a public company
  • Representing a client in the golf accessory and equipment business in a private offering to raise capital to acquire a complementary business, which enabled our client to expand into new product markets

Memberships & Affiliations

  • Arizona Society of Certified Public Accountants, Board Member, 2015-present
  • Business Law Section of the Arizona State Bar Association, Executive Council, 2012-present
  • J. Reuben Clark Law Society, Past President and Founding Board Member of Southern Arizona Chapter (2007-Present), Mountain Area Secretary (2010-2012); Southwest Area Director (2013-2015), International Chapter Service Committee Member (2016)
  • Catalina Council Boy Scouts of America, Board Member, 2013-2015
  • Invest Southwest, Mentor Team Member, 2009, 2010
  • Eller College of Management at the University of Arizona, Adjunct Professor, Accounting 521 - Business Law and Accounting 420/520 - Introduction to Federal Taxation
  • Tu Nidito, Board Member, 2007-2010

Related News

Partners honored as Lawyer of the Year by Best Lawyers
85 Lewis Roca Rothgerber Christie attorneys in The Best Lawyers in America 2018
Equity partners, elections to partnership announced
Gordon, Patton named equity partners; Enriquez, Erb, Light elected to partnership


  • Presenter, "Getting Started: Choice of Entity and Limiting Liability" and "The Basics of Contracting with Third Parties," Entrepreneurs Initiative, 2010
  • Presenter, "What You Need to Know about Consulting Agreements," American Society of Consulting Arborists, 2008 Annual Conference
  • Panelist, Small Business Association e200 Entrepreneurship Class



  • The Best Lawyers in America - Real Estate Law, 2018-2021
  • Tucson Lifestyle Magazine - Tucson's Top Attorneys - Real Estate Law, 2018-2020
  • Super Lawyers Southwest Rising Stars - Securities and Corporate Finance, 2013-2016
  • AZ Business Magazine - "Arizona's Top Attorneys" - Mergers and Acquisitions, 2014
  • Tucson Lifestyle Magazine - Tucson's Top Attorneys - Corporate Law, 2011
  • University of Arizona, James E. Rogers - Magna Cum Laude
  • University of Arizona Eller College of Management - Graduated number one in his undergraduate class
  • Arizona Law Review - Member

Other Info


J.D., magna cum laude, University of Arizona, James E. Rogers College of Law, 2005, Order of the Coif
B.S., summa cum laude, University of Arizona, 2000

Bar Admissions

Arizona, 2006