No court of Puerto Rico shall have jurisdiction to take cognizance, or, if an action has been already instituted, continue to take cognizance, whether in first instance or on appeal, of any action or proceeding in which the validity or constitutionality of any Act or Resolution of the Legislature of Puerto Rico, or any act of a public official authorized by law of the Legislature of Puerto Rico, is challenged, when the plaintiff alleges in such action or proceeding no other interest or other capacity to sue, than that of being a taxpayer or of representing taxpayers as a class, and that as such, he sustains or may sustain damages by virtue of said Act, Resolution, or act.\nHistory —Feb. 25, 1946, No. 2, p. 6, § 3.
Puerto Rico Legal Code