The opinion of the court was delivered by WEFING, J.A.D.
We consolidated twelve individual local property tax appeals that present the same two issues: (1) whether a Tax Court judge may award counsel fees under R. 1:10-3 and (2) whether the Tax Court judge properly awarded counsel fees under R. 1:4-8 to defendant when he denied the taxpayers' motions for reconsideration. We conclude, contrary to the determination of the Tax Court judge, that the Tax...
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