Supreme Court of New Jersey June 20, 2000 (American Trucking Associations, Inc. v. State)

LONG, J.,

dissenting.

The majority’s disposition of this case confounds the most basic principles of judicial self-restraint by requiring the Tax Court to grapple with the constitutionality of N.J.AC. 7:26-4A.3(9)(l). We have declared the importance of avoiding unnecessary constitutional questions on numerous occasions. See, e.g., Donadio v. Cunningham, 58 N.J. 309, 325-26, 277 A.