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INDUS. DEV. AUTH. v. MONTGOMERY COUNTY

Record No. 011446.

559 S.E.2d 621 (2002)

263 Va. 349

INDUSTRIAL DEVELOPMENT AUTHORITY OF the CITY OF ROANOKE v. BOARD OF SUPERVISORS, MONTGOMERY COUNTY.

Supreme Court of Virginia.

March 1, 2002.

Attorney(s) appearing for the Case

Frank K. Friedman (Alton L. Knighton, Jr.; Francis H. Casola; Harwell M. Darby, Jr.; Wood, Rogers & Hazlegrove; Glenn, Feldman, Darby & Goodlatte, on briefs), Roanoke, for appellant.

L. Lee Byrd (Daniel M. Siegel; Martin M. McMahon, County Atty.; Sands, Anderson, Marks & Miller, on briefs), Richmond, for appellee.

The Virginia Hosp. and Healthcare Ass'n (Robert Dean Pope; Edward J. Fuhr; Eric H. Feiler; Hunton & Williams, on brief), amicus curiae in support of appellant.

Present: All the Justices.

LAWRENCE L. KOONTZ, Jr., Justice.

In this appeal, the dispositive issue is whether the trial court erred in construing the term "finance" in Code § 15.2-4905 of the Industrial Development and Revenue Bond Act (the Act), Code § 15.2-4900 through -4920, to include the "refinance" of existing bonds issued under the Act.

BACKGROUND

The pertinent facts are not in dispute and, for purposes of our resolution...

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