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STATE v. VOLUSIA CTY. IND. DEVELOPMENT AUTH.

No. 60603.

400 So.2d 1222 (1981)

The STATE of Florida, and the Taxpayers, Property Owners and Citizens of Volusia County, Florida, Including Nonresidents Owning Property or Subject to Taxation Therein, Appellants, v. VOLUSIA COUNTY INDUSTRIAL DEVELOPMENT AUTHORITY, a Public Body Corporate and Politic of Volusia County, Florida, Appellees.

Supreme Court of Florida.

July 9, 1981.

Attorney(s) appearing for the Case

Stephen L. Boyles, State's Atty. and Jeffrey L. Dees, Asst. State's Atty., Daytona Beach, for appellants.

William D. King of Mahoney, Hadlow & Adams, Jacksonville, and David A. Monaco of Cobb & Cole, Daytona Beach, for appellees.

James J. Cooney, Miami, Roy S. Goldfinger, Cleveland, Ohio, and J. Michael Nifong of Squire, Sanders & Dempsey, Miami, for Florida Chamber of Commerce, Inc. d/b/a Florida Chamber of Commerce, amicus curiae.

SUNDBERG, Chief Justice.

We have for review an order of the Circuit Court for Volusia County validating Industrial Development Revenue Bonds for the purchase of and additional construction to an existing nursing home health care facility. We have jurisdiction. Art. V, § 3(b)(2), Fla. Const.

The Florida Industrial Development Financing Act, chapter 159, part II, Florida Statutes, authorizes duly created authorities to issue tax-exempt bonds to finance...

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