Opinion ID: 2768591
Heading Depth: 4
Heading Rank: 1

Heading: Common-Law Requirements

Text: and Relevant Exceptions [4,5] Standing is a jurisdictional component of a party’s case.45 Only a party that has standing—a legal or equitable right, title, or interest in the subject matter of the controversy— may invoke the jurisdiction of a court or tribunal.46 Commonlaw standing usually requires a litigant to demonstrate an injury in fact that is actual or imminent.47 [6-8] But taxpayer standing is an exception to the injuryin-fact requirement. Here, the district court determined that the landowners had taxpayer standing for two reasons. First, taxpayers have an equitable interest in public funds, including state public funds.48 So a resident taxpayer, without showing any interest or injury peculiar to itself, may bring an action to enjoin the illegal expenditure of public funds raised for governmental purposes.49 Additionally, a taxpayer’s action sometimes raises matters of great public concern that far exceed the type of injury in fact an individual could normally assert in an 42 See Kelliher v. Soundy, 288 Neb. 898, 852 N.W.2d 718 (2014). 43 See id. 44 See J.M. v. Hobbs, 288 Neb. 546, 849 N.W.2d 480 (2014). 45 Butler Cty. Sch. Dist. v. Freeholder Petitioners, 283 Neb. 903, 814 N.W.2d 724 (2012). 46 Field Club v. Zoning Bd. of Appeals of Omaha, 283 Neb. 847, 814 N.W.2d 102 (2012). 47 Project Extra Mile, supra note 40. 48 See id. 49 Id. Nebraska Advance Sheets THOMPSON v. HEINEMAN 815 Cite as 289 Neb. 798 action against government officials or entities.50 So we have recognized a limited exception for taxpayer actions that raise such matters.51 The district court determined that both of these exceptions applied.