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

RIMM, J.T.C.,

concurring.

I concur completely with the opinion of Judge Pizzuto for the court. In view of the strong pronouncement of the Appellate Division in J.L. Muscarelle, Inc. v. Saddle Brook Tp., —N.J.Tax - (App.Div.1994), no purpose would normally be served by adding anything to his opinion which relies on that Appellate Division decision holding that “[t]he tax payment prerequisite does not violate a taxpayer’s due process rights.” Id. at-. (Slip opinion at 4).

In its short opinion, the Appellate Division said it all; and, by its affirmance of Muscarelle Development Co., Inc. v.…