Legal Opinion
International Schools Services, Inc. v. West Windsor Township
New Jersey Superior Court Appellate Division
Decided November 30, 2005PublishedCited by 7 opinions
1Opinion of the Court
The opinion of the court was delivered by
FISHER, J.A.D.
Since 1913, New Jersey has exempted, from local real estate taxes, property that is actually and exclusively used by non-profit organizations for the “moral and mental improvement of men, women and children.” N.J.S.A. 54:4-3.6. To determine its applicability, the Supreme Court has held that an entity which claims such an exemption (1) must be organized exclusively for the moral and mental improvement of men, women and children, (2) must actually and exclusively use the property for that purpose, and (3) must not be operated for profit.…
2Cases cited9 opinions
- Paper Mill Playhouse v. Millburn TownshipSupreme Court of New Jersey · 1984
- Town of Bloomfield v. Academy of Med. of NJSupreme Court of New Jersey · 1966
- Planned Parenthood of Bergen County, Inc. v. Hackensack CityNew Jersey Tax Court · 1992
- Black United Fund Inc. v. City of East OrangeNew Jersey Tax Court · 1998
- Chester Theatre Group v. Bor. of ChesterNew Jersey Superior Court Appellate Division · 1971
4 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- International Schools Services, Inc. v. West Windsor TownshipSupreme Court of New Jersey · 2011
- International Schools Services, Inc. v. West Windsor TownshipNew Jersey Superior Court Appellate Division · 2010
- Presbyterian Home at Pennington, Inc. v. Pennington BoroughNew Jersey Tax Court · 2007
- International Schools Services Inc. v. West Windsor TownshipNew Jersey Tax Court · 2009
- Int'l. Sch. Serv. v. W. Windsor Tp.New Jersey Superior Court Appellate Division · 2010
2 more not listed; retrieve them via the Exa API.