Westbrook v. Prudential Insurance Co. of America

The present action seeks to invalidate the tax abatement afforded appellant ENCURC by virtue of its financial agreement with the city. Through this effort, appellee endeavors to prevent ENCURC from deriving future tax benefits under the agreement and to recover any benefits realized since June 30,1977. In his initial complaint, appellee alleged that the action was brought “pursuant to statutes relating to taxpayers' actions.” This allegation was omitted from the amended complaint, the dismissal of which is the subject of the instant appeal. While appellee was correct in arguing below that,…