stating that “[t]he Due Process Clause does not prohibit a state from conditioning the opportunity for a hearing based on ‘reasonable procedural requirements’ such as statutes of limitation”
How later courts described this case
- stating that “[t]he Due Process Clause does not prohibit a state from conditioning the opportunity for a hearing based on ‘reasonable procedural requirements’ such as statutes of limitation”
- finding that the purpose of paying taxes before an appeal is to shift the burden of unpaid taxes away from other taxpayers in the district
- discussing problems resulting from non-payment of taxes due on regular assessments
Written by the judges who cited it.
The opinion
LASSER, J.T.C.,
concurring.
I concur with the opinion of Judge Pizzuto for the Court. I add that, although it is not the case here, in the event that the defense to a motion to dismiss for non-payment of property tax establishes that the property may be substantially overassessed so as to be virtually confiscatory, it is my opinion that due process may require a hearing on the validity of the assessment provided that tax is paid based on an assessed value deemed reasonable by the hearer of the motion.