RIMM, J.T.C.
In this local property tax matter, defendant municipality moves for the imposition of legal fees and expenses under the Frivolous Claims Statute, N.J.S.A. 2A:15-59.1 (the statute), following a letter withdrawing the complaint.
The subject of this litigation is the Harbor Village Square Shopping Center, Zion Road and Ocean Heights Avenue. It is designated as E0055.E, Lot 4, and for the tax year 1989 was assessed as follows:
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