¶1dissenting.
¶2In my view, plaintiffs lack standing to maintain an action under the Uniform Declaratory Judgment Act, N.C.G.S. §§ 1-253 to -267.
¶3This Court has noted that jurisdiction under the Declaratory Judgment Act
may be invoked “only in a case in which there is an actual or real existing controversy between parties having adverse interests in the matter in dispute.” Lide v. Mears, 231 N.C. 111, 56 S.E.2d 404, and cases cited. It must appear that “a real controversy, arising out of their opposing contentions as to their respective legal rights and liabilities under a deed, will or contract in writing, or under a statute, municipal ordinance, contract or franchise, exists between or among the parties, . ..” Light Co. v. Iseley, 203 N.C. 811, 167 S.E. 56. The existence of such genuine controversy between parties having conflicting interests is a “jurisdictional necessity.” Tryon v. Power Co., 222 N.C. 200, 22 S.E.2d 450.
“It is no part of the function of the courts, in the exercise of the judicial power vested in them by the Constitution, to give advisory opinions, . . .” Stacy, C.J., in Poore v. Poore, 201 N.C. 791, 161 S.E. 532. “The statute (G.S. 1-253 et seq.) does not require the Court to give a purely advisory opinion which the parties might, so to speak, put on ice to be used if and when occasion might arise.” Seawell, J., in Tryon v. Power Co., supra. “The Uniform Declaratory Judgment Act does not license litigants to fish in judicial ponds for legal advice.” Ervin, J., in Lide v. Mears, supra.Also, see Calcutt v. McGeachy, 213 N.C. 1, 195 S.E. 49; Trust Co. v. Whitfield, 238 N.C. 69, 76 S.E.2d 334, and NASCAR, Inc. v. Blevins, 242 N.C. 282, 87 S.E.2d 490.
*37The validity of a statute, when directly and necessarily involved, Person v. Watts, 184 N.C. 499, 115 S.E. 336, may be determined in a properly constituted action under G.S. 1-253 et seq., Calcutt v. McGeachy, supra; but this may be done only when some specific provision(s) thereof is challenged by a person who is directly and adversely affected thereby. Compare Fox v. Comrs. of Durham, 244 N.C. 497, 94 S.E.2d 482.
¶4City of Greensboro v. Wall, 247 N.C. 516, 519-20, 101 S.E.2d 413, 416 (1958). Further,
a declaratory judgment should issue “(1) when [it] will serve a useful purpose in clarifying and settling the legal relations at issue, and (2) when it will terminate and afford relief from the uncertainty, insecurity and controversy giving rise to the proceeding.” When these criteria are not met, no declaratory judgment should issue. Thus, declaratory judgments should not be made “ ‘in the air,’ or in the abstract, i.e. without definite concrete application to a particular state of facts which the court can by the declaration control and relieve and thereby settle the controversy.”
¶5Augur v. Augur, 356 N.C. 582, 588, 573 S.E.2d 125, 130 (2002) (citing and quoting Edwin Borchard, Declaratory Judgments 299, 306 (2d ed. 1941)). The Court in Auguralso noted the language in N.C.G.S. § 1-257 allowing a trial court the discretion to refuse to issue a declaratory judgment when such relief “ ‘would not terminate the uncertainty or controversy giving rise to the proceeding.’ ” Id. at 587-88, 573 S.E.2d at 130 (quoting N.C.G.S. § 1-257 (2001)). Although the Declaratory Judgment Act does not include a specific requirement of an actual controversy between the parties, as the above cited cases amply demonstrate, North Carolina case law imposes such a requirement. See Sharpe v. Park Newspapers of Lumberton, Inc., 317 N.C. 579, 583, 347 S.E.2d 25, 29 (1986) (citing Gaston Bd. of Realtors, Inc. v. Harrison, 311 N.C. 230, 234, 316 S.E.2d 59, 61 (1984)).
¶6Generally,
[a] case is considered moot when “a determination is sought on a matter which, when rendered, cannot have any practical effect on the existing controversy.” Roberts v. Madison Cty. Realtors Ass’n, 344 N.C. 394, 398-99, 474 S.E.2d 783, 787 (1996). Courts will not entertain such cases because it is not the responsibility of courts to decide “abstract propositions of law.” In re *38Peoples, 296 N.C. 109, 147, 250 S.E.2d 890, 912 (1978), cert. denied, 442 U.S. 929, 61 L. Ed. 2d 297 (1979).
¶7Lange v. Lange, 357 N.C. 645, 647, 588 S.E.2d 877, 879 (2003). A controversy must exist between the parties both at the time the complaint is filed and at the time of hearing. See Sharpe, 317 N.C. at 585-86, 347 S.E.2d at 30. Although “ [i]t is not necessary for one party to have an actual right of action against another for an actual controversy to exist which would support declaratory relief[,] it is necessary that the Courts be convinced that the litigation appears to be unavoidable.” N.C. Consumers Power, Inc. v. Duke Power Co., 285 N.C. 434, 450, 206 S.E.2d 178, 189 (1974) (citing 22 Am. Jur. 2d Declaratory Judgments § 11 (1965)).
¶8The cases cited by plaintiffs to support standing involve challenges to prospective misuse of tax money or public property. See Lewis v. White, 287 N.C. 625, 644-45, 216 S.E.2d 134, 146-47 (1975) (holding that citizens could bring an action to prevent the construction of a “Cultural Complex” with tax funds appropriated solely for the purpose of building an art museum), superseded on other grounds by statute, North Carolina Environmental Policy Act of 1971, codified as N.C.G.S. §§ 113A-1 to -10, as recognized in Corum v. Univ. of N.C., 330 N.C. 761, 786, 413 S.E.2d 276, 292, cert. denied, 506 U.S. 985, 121 L. Ed. 2d 431 (1992); Shaw v. City of Asheville, 269 N.C. 90, 95-96, 152 S.E.2d 139, 143-44 (1967) (holding that citizens and taxpayers of a municipality had standing to bring a suit challenging the validity of an agreement between a municipality and a cable company because the taxpayers could incur significant expense to repair uncompleted work if the agreement was later determined to be void); Wishart v. City of Lumberton, 254 N.C. 94, 96, 118 S.E.2d 35, 36 (1961) (holding that a municipality’s citizens and taxpayers had standing to seek an injunction prohibiting the municipality from abandoning and converting to a different use land set aside as a public park).
¶9In this case, however, the challenged governmental action has already occurred. Plaintiffs’ complaint alleges that two transfers from the Highway Trust Fund to the General Fund constituted unlawful disbursements contrary to the stated purposes in the relevant statute. Plaintiffs initially sought mandamus relief ordering all transfers be returned to the Highway Trust Fund but withdrew this claim and presently seek only a declaration of the illegality of those past transfers.
¶10*39This Court has previously addressed taxpayer standing to challenge a legislative act. See Nicholson v. State Educ. Assistance Auth., 275 N.C. 439, 168 S.E.2d 401 (1969). In Nicholson, this Court noted that it
will not determine the constitutionality of a legislative provision in a proceeding in which there is no “actual antagonistic interest in the parties.” Bizzell v. Insurance Co., 248 N.C. 294, 103 S.E.2d 348. “Only one who is in immediate danger of sustaining a direct injury from legislative action may assail the validity of such action. It is not sufficient that he has merely a general interest common to all members of the public.” Charles Stores v. Tucker, 263 N.C. 710, 140 S.E.2d 370.
¶11Id. at 447, 168 S.E.2d at 406. The Court also addressed the standing of taxpayers generally:
A taxpayer, as such, does not have standing to attack the constitutionality of any and all legislation. Wynn v. Trustees, 255 N.C. 594, 122 S.E.2d 404; Carringer v. Alverson, 254 N.C. 204, 118 S.E.2d 408; Fox v. Commissioners of Durham, supra; Turner v. Reidsville, supra. A taxpayer, as such, may challenge, by suit for injunction, the constitutionality of a tax levied, or proposed to be levied, upon him for an illegal or unauthorized purpose. See: Wynn v. Trustees, supra; Barbee v. Comrs. of Wake, 210 N.C. 717, 188 S.E. 314. The constitutionality of a provision of a statute may not, however, be tested by a suit for injunction unless the plaintiff alleges, and shows, that the carrying out of the provision he challenges will cause him to sustain, personally, a direct and irreparable injury, apart from his general interest as a citizen in good government in accordance with the provisions of the Constitution. D & W, Inc. v. Charlotte, 268 N.C. 577, 151 S.E.2d 241; Watkins v. Wilson, supra; Fox v. Commissioners of Durham, supra; Sprunt v. Comrs. of New Hanover, 208 N.C. 695, 182 S.E. 655; Newman v. Comrs. of Vance, 208 N.C. 675, 182 S.E. 453.
¶12Id. at 447-48, 168 S.E.2d at 406.
¶13In Stanley, cited in the majority, this Court distinguished the case before it from Nicholsonon “factual and procedural differences,” specifically that the plaintiff in Nicholsonsought an injunction and nullification of prior transactions involving the defendant agency, and that the Court there ruled that plaintiff “showed no threat of *40immediate irremediable injury to him,” and was, therefore, not entitled to injunctive relief. Stanley v. Department of Conservation & Dev., 284 N.C. 15, 30-31, 199 S.E.2d 641, 651-52 (1973). Thus, the plaintiffs in Stanley, a case in which the allegedly unconstitutional actions had not yet occurred, had standing.
¶14Although plaintiffs alleged that defendants “threatened” future withdrawals from the Trust Fund, they acknowledged the General Assembly’s authority to “enact new legislation relating to collection [of] taxes prospectively and appropriate prospectively expenditures.” Plaintiffs alleged that their claims related to “unlawful and unconstitutional spending of Highway Trust Funds for purposes not specified by tax laws at the time of collection as required by the Constitution and the threat of future misappropriation.” (Emphasis added.)
¶15Nothing in the record, however, suggests that future action by the Governor or the General Assembly would give rise to a controversy rendering litigation unavoidable. If any future transfers from the Highway Trust Fund to the General Fund are contemplated, the General Assembly could, as conceded by plaintiffs, enact legislation authorizing such transfers. The judgment sought by plaintiffs will do nothing to settle any existing controversy, and any judgment issued in this matter constitutes an advisory opinion. The Declaratory Judgment Act does “not undertake to convert judicial tribunals into counsellors and impose upon them the duty of giving advisory opinions to any parties who may come into court and ask for either academic enlightenment or practical guidance concerning their legal affairs.” Lide v. Mears, 231 N.C. 111, 117, 56 S.E.2d 404, 409 (1949).
¶16The Court of Appeals below correctly held that the authority cited by plaintiffs as grounds for what they termed “constitutional standing” does “not authorize citizens to sue for a court declaration that past government action, and unthreatened recurrences, are unlawful.” Goldston v. State, 173 N.C. App. 416, 420, 618 S.E.2d 785, 789 (2005).
¶17For the foregoing reasons, I respectfully dissent.