OPINION OF THE COURT
WILLIAM J. GIACOMO, J.
Petitioners bring this application seeking a refund from respondents of all property taxes paid since 2002 in connection with the alleged illegal increase in the property's assessment in 2002 plus interest.
A hearing was held before the court on March 19, 2012 and the parties submitted memoranda of law thereafter. The court now renders the following decision:
Petitioners own real property in the...
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