... no determination shall be made therein except by the board. [N.J.S.A. 54:3-20.1] See also N.J.A.C. 18:12A-1 ... more commissioner/s or member/s of the board under N.J.S.A. 54:3-20.1. 5 There is no such statutory delegation for the ... any report or recommendation by the hearing commissioner required under N.J.S.A. 54:3-20.1 which rendered the county board’s judgments as being ... hearing was and should be the County Board’s judgment. N.J.S.A. 54:3-20.1 clearly refutes the soundness of this premise. Further, even ...