Application of Biester

In Application of Biester, 487 Pa. 438, 409 A.2d 848 (1979), the general rule was that taxpayers do not have standing to sue simply because they wish to prevent the waste of tax revenue. That case, however, provided a five-part test that applies only when taxpayers challenge obligations placed on the public or government emoluments, which was summarized in Consumer Party of Pennsylvania v. Commonwealth, 510 Pa. 158, 170, 507 A.2d 323, 329 (1986) In Biester the Supreme Court rejected a taxpayer's petition to set aside the Attorney General's application to summon a statewide investigating grand jury, stressing that in the absence of special circumstances the common interest of prevention of waste of tax revenues is the same interest that all citizens have in seeing that others comply with the law. The Supreme Court established a five-prong test which when met confers standing on taxpayers to contest government action. The Supreme Court set forth an exception to the traditional rule of standing, providing taxpayer status is sufficient to contest government action where: the governmental action would otherwise go unchallenged; those directly and immediately affected by the complained of matter are beneficially affected and not inclined to challenge the matter; judicial relief is appropriate; redress through other channels is unavailable; no other persons are better situated to assert the claim.