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

DOUGHERTY, J.T.C.

concurring.

I am compelled to concur with the result in this matter as it appears to be mandated by the Appellate Division’s recent decision in the consolidated Muscarelle matters discussed by Judge Pizzuto in his opinion for the court. I write this concurrence because I believe that the result is an unconstitutional denial of procedural due process. The pivotal issue in this case is whether the dismissal of taxpayer’s complaint for failure to pay taxes will, when examined in light of the ex parte remedies set out in the Tax Sale Law (N.J.S.A 54:5-1 to -129), result in a…