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

HAMILL, J.T.C.,

concurring.

I concur in the opinion of Judge Pizzuto for the court. I add the following comments because they express the views of several members of the Tax Court.

In this local property tax matter plaintiff filed a direct appeal to the Tax Court of the 1994 assessment on Block 801, Lot 6 in Saddle Brook. The assessment totaled $10,000,000. Pursuant to N.J.S.A. 54:3-27 the taxing district moved to dismiss the complaint for nonpayment of taxes. The statute requires that a taxpayer who appeals an assessment must pay all taxes and municipal charges due, up to and including the…