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GOLDSTON v. STATE

No. 328PA04-2.

637 S.E.2d 876 (2006)

W.D. GOLDSTON, Jr., James E. Harrington, and citizens, taxpayers, and bondholders similarly situated v. STATE of North Carolina and Michael F. Easley, Governor, individually and in his official capacity.

Supreme Court of North Carolina.

December 15, 2006.

Attorney(s) appearing for the Case

Boyce & Isley, PLLC, by G. Eugene Boyce and Philip R. Isley, Raleigh, for plaintiff-appellants.

Roy Cooper, Attorney General, by Grayson G. Kelley, Chief Deputy Attorney General; John F. Maddrey, Assistant Solicitor General; and Norma S. Harrell, Special Deputy Attorney General, for defendant-appellees.

Ellis & Winters LLP, by Julia F. Youngman and Thomas H. Segars, and Robert F. Orr, Raleigh, for the North Carolina Institute for Constitutional Law, amicus curiae.

EDMUNDS, Justice.

In this case, we must determine whether individual taxpayers have standing to seek relief when they allege government officials violated statutory and constitutional provisions by diverting tax levies appropriated for one purpose but disbursed for another. If so, we next must decide whether a declaratory judgment is a proper remedy for such a claim. We reaffirm our long-standing holdings that taxpayers have standing to challenge unlawful or unconstitutional...

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