(a) An action to obtain a judgment, restraining and preventing any illegal expenditure of, waste of, or injury to, the estate, funds, or other property of a local agency, may be maintained against any officer thereof, or any agent, or other person, acting in its behalf, either by a resident therein, or by a corporation, who is assessed for and is liable to pay, or, within one year before the commencement of the action, has paid, a tax that funds the defendant local agency, including, but not limited to, the following:

1. (1) An income tax.
2. (2) A sales and use tax or transaction and use tax initially paid by a consumer to a retailer.
3. (3) A property tax, including a property tax paid by a tenant or lessee to a landlord or lessor pursuant to the terms of a written lease.
4. (4) A business license tax.

(d) For purposes of this section, the following definitions apply:

1. (1) “Local agency” means a city, town, county, or city and county, or a district, public authority, or any other political subdivision in the state.
2. (2) “Resident” means a person who lives, works, owns property, or attends school in the jurisdiction of the defendant local agency.