Buxton Country Day School, Inc. v. Township of Millburn

Quinn, President.

This appeal brings before us the 1938 assessment levied by the township of Millburn upon the buildings, land and personal property owned by petitioner and used by it in the operation of the educational institution hereinafter described. An appeal to the Essex County Board of Taxation, praying cancellation of the assessment, was dismissed.

The appeal is based upon the contention, urged by petitioner and denied by respondent, that the property is actually used for a school not conducted for profit, within the intent of P. L. 1918, ch. 236, § 303 (R. S. 54:4-3.6; N. J. S. A.…