Stilp v. COM., GENERAL ASSEMBLY

CONCURRING OPINION

Justice SAYLOR.

While I agree with the majority that the current or future Auditor General is, or will be, in a better position to pursue the specific declaratory relief sought by Appellant in this case, see Majority Opinion, at 74-75, 940 A.2d at 1234, I nonetheless hold a broader view of citizen-taxpayer standing than that expressed by my colleagues. In this regard, the majority is correct that this Court’s opinion in Application of Biester, 487 Pa. 438, 409 A.2d 848 (1979), has been interpreted as setting forth a five-part, conjunctive test for establishing whether…