Section 19 Standing

• Library: Tax Law 2009

A taxpayer must have a real and pecuniary interest beyond that common to all people to have standing to challenge the taxing authority, and the impact of the adverse consequences affecting the taxpayer should be direct and involve personal or property rights or interests. In addition, the consequence must be immediate and not a mere and remote possibility. Hertz Corp. v. State Tax Comm’n, 528 S.W.2d 952 (Mo. banc 1975); Ours v. City of Rolla, 965 S.W.2d 343 (Mo. App. S.D. 1998). But seeLakewood Park Cemetery Ass’n v. Metro. St. Louis Sewer Dist., 530 S.W.2d 240 (Mo. banc 1975). Occasionally, in proving specific damage suffered, the taxpayer is granted broad leeway in interpretation by the court. Collins v. Vernon, 512 S.W.2d 470 (Mo. App. W.D. 1974); see also Hatfield v. Meers, 402 S.W.2d 35 (Mo. App. W.D. 1966).

The exact nature of the right and injury is affected by whether the taxpayer is involved in singular class action. The interest the taxpayer seeks to protect by instituting class litigation cannot be a truly personal right, nor can the taxpayer seek redress of a...