TAXPAYER STANDING ACT.

View NCGA Bill Details2013-2014 Session
House Bill 457 (Public) Filed Wednesday, March 27, 2013
A BILL TO BE ENTITLED AN ACT TO ENFORCE CONSTITUTIONAL OR STATUTORY LIMITATIONS ON GOVERNMENT.
Intro. by Blackwell, McGrady, Schaffer, Stam.

Status: Re-ref Com On Finance (House Action) (May 6 2013)

Bill History:

H 457

Bill Summaries:

  • Summary date: Mar 27 2013 - More information

    Amends GS Chapter 1 by creating a new section GS 1-635 (Standing to challenge unlawful taxation or expenditure; remedies), establishing that an individual or corporation that pays taxes to a taxing jurisdiction of this State has standing to sue the jurisdiction on the grounds that it has violated a constitutional provision or statute by the misuse or misappropriation of public funds or allowance of unlawful tax exemptions, deductions, or credits. Provides that plaintiffs can seek any appropriate equitable remedy, including injunctive or declaratory relief, as well as a return of any of the misused funds.  Effective October 1, 2013.

    Amends GS 105-241.17 and GS 105-241.19, making a conforming change.


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