WASHINGTON — The Internal Revenue Service has closed an audit without changing the tax-exempt status of $31.23 million of revenue bonds issued by Pennsylvania’s Lebanon County Health Facilities Authority in 2005 on behalf of the Pleasant View Retirement Community Project.

The authority disclosed the audit closure in a notice it filed with the Municipal Securities Rulemaking Board’s online EMMA system late last week.

The Series 2005A and B bonds were issued to refund all outstanding Series 1998 bonds and all of the Series 1999A bonds that were scheduled to mature on Dec. 15, 2005, through Dec. 15, 2014, according to bond documents.

They were also used to advance refund all of the Series 1999A bonds scheduled to mature on Dec. 15, 2022, and Dec. 15, 2029. The authority was established in 1970 and is a public instrumentality of Lebanon, Pa.

The governing body of the authority consists of a five-member board appointed by the Board of Commissioners of Lebanon County.

The Pleasant View Retirement Community is a 108-acre health care retirement campus in Manheim, Pa.

Harrisburg-based Rhoads & Sinon LLP was bond counsel. BB&T Capital Markets and Legg Mason Wood Walker were co-underwriters, according to bond documents.

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