Safe Harbor Water Power Corp. v. Fajt

I agree with the majority that the existence of an adequate post-deprivation procedure for challenging an asserted tax obligation and obtaining a concomitant remedy will ordinarily satisfy the dictates of the Due Process Clause. Here, however, Appellants raise a substantial question concerning the adequacy of the post-deprivation procedure actually afforded them.

It is undisputed that Appellants’ initial PURTA tax (the “surtax”) is self-assessing: each year, the taxpayer calculates how much it owes under PURTA, submits this calculation to the Department of Revenue (the “Department”), and pays…