The opinion of the court was delivered by VILLANUEVA, J.S.C. (temporarily assigned).
Plaintiff appeals from the Tax Court's award of counsel fees and costs of $5,245 to defendant Township pursuant to N.J.S.A. 2A:15-59.1, the frivolous-claims statute, after plaintiff withdrew his complaint challenging the Township's assessment of his property. We reverse.
This case presents two issues: (1) whether N.J.S.A. 2A:15-59.1 (the "Act") applies to the...
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