Does a plaintiff have standing to pursue a claim for a tax exemption or refund?

8 Similarly, in Connolly v. County of Orange (1992) 1 Cal.4th 1105, 4 Cal.Rptr.2d 857, 824 P.2d 663 the appellate court stated: "Directly affected taxpayers and potential plaintiffs have standing to seek exemptions or refunds, and to institute litigation if their claims are denied. Other parties who can establish sufficient interest in the subject matter may intervene [citations] or participate as amicus curiae [citation] in actions which taxpayers initiate." (Id. at p. 1115, 4 Cal.Rptr.2d 857, 824 P.2d 663.)