TAXATION: Taxpayer Suit

 

25.   What is a taxpayer suit?

A taxpayer's suit is an action filed by a taxpayer to challenge an unlawful disbursement of funds raised by taxation. of a private interest based on an injury-in-fact.

To constitute a taxpayer suit. The following requisites must be present:

            1.Public funds are disbursed by a political subdivision or instrumentality and in doing so a law is violated or an irregularity is committed.

            2. The petitioner is directly affected by the act.