New Jersey Ass'n of School Business Officials, Inc. v. Hamilton Township

MENYUK, J.T.C.

Plaintiff appeals from the judgment of the Mercer County Board of Taxation (the “County Board”) denying it an exemption from local property taxation for tax year 2003. Plaintiff originally sought exemption on the grounds that the subject property is used for educational or charitable purposes or for the moral and mental improvement of men, women and children. Plaintiff alternatively contested the valuation of the property. At trial, the plaintiff withdrew all claims except for exemption based on plaintiff’s use of the property in its work for the moral and mental improvement of…