Marshall v. Northern Virginia Transportation Authority

657 S.E.2d 71 (2008)

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Marshall v. Northern Virginia Transportation Authority

Virginia Supreme Court
657 S.E.2d 71 (2008)

SC

Facts

The Northern Virginia Transportation Authority (NVTA) (plaintiff) was a regional special district created to govern regional transportation issues. State law established the NVTA and its governing board, which consisted of elected and appointed individuals, none of whom were elected for the specific purpose of serving on the NVTA. The legislature passed a law permitting the NVTA to issue regional taxes and fees to support its mission. The law gave the NVTA sole discretion to impose the taxes. The NVTA decided to impose taxes and, as was required by law, instituted a bond-validation action in the circuit court. Certain citizens and local governments (defendants) opposed the bonds on the ground that the legislature violated the constitution by improperly delegating its taxing power to the NVTA. The state constitution prohibited the state legislature from imposing taxes without an affirmative vote from its membership. The circuit court upheld the bonds. The defendants appealed.

Rule of Law

Issue

Holding and Reasoning (Goodwyn, J.)

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