# J.L. Muscarelle, Inc. v. Township of Saddle Brook

> New Jersey Tax Court · February 10, 1995 · 14 N.J. Tax 453

URL: https://www.frixlaw.com/law-library/cases/8905292

## Case

- **Full name:** J.L. MUSCARELLE, INC. v. TOWNSHIP OF SADDLE BROOK
- **Court:** New Jersey Tax Court
- **Decided:** February 10, 1995
- **Citations:** 14 N.J. Tax 453
- **Precedential status:** Published
- **Opinion:** Concurrence by Lasser
- **Judges:** Dougherty, Hamill, Lasser, Pizzuto, Rimm
- **Cited by:** 12 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/8905292

## How later opinions describe it (automated extraction)

- 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

## Opinion text

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.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/8905292. Public record. Not legal advice.