Perspective
Feb. 12, 2014
At the margins of taxpayer standing
Payers of state and local tax have broad standing to bring suits to restrain the waste of public funds. Of course, the plaintiff must actually pay a tax. By Kevin P. McLaughlin
It may come as little surprise that in order to assert taxpayer standing, one must be a taxpayer. In fact it may be more surprising to learn that standing to bring suit can be premised only upon payment of taxes. A concept long rejected for federal taxpayers, payers of state and local tax nonetheless have broad standing under California law to bring suits to restrain the illegal expenditure or waste of public funds or property. While this r...
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