taxpayer's action

An action supported by the financial interest of the plaintiff as a taxpayer in a municipality or other public body receiving a tax, not in his individual right, but as the representative of the municipality or other public body whose interests are alleged to be jeopardized by the inefficiency or maladministration of its officers. 52 Am J1st Taxp Act § 1. An action maintained by a taxpayer singly or in a class suit to restrain unlawful municipal action which leads, directly or indirectly, to taxation. 52 Am J1st Taxp Act §§ 2, 3. A remedy granted by a court of equity or a court exercising equity powers to prevent the consummation of an act on the part of a public body or agency or of public officers involving an illegal expenditure of public money or the creation of an illegal debt. 43 Am J1st Pub Wks § 220.