Legal Opinion

International Schools Services, Inc. v. West Windsor Township

New Jersey Superior Court Appellate Division

Decided April 20, 2010PublishedCited by 8 opinions

1Opinion of the Court

The opinion of the court was delivered by

AXELRAD, P.J.A.D.

In this local property tax appeal, we consider whether a nonprofit organization whose stated goals include “aiding, promoting and encouraging” educational associations “by all appropriate means” actually used the subject property for the “moral and mental improvement of men, women and children,” thereby satisfying the second prong for an exemption under N.J.S.A. 54:4-3.6. We disagree with the Tax court’s finding that it did not. However, as we agree that plaintiff has failed to satisfy the third statutory prong that the operation and…

2Cases cited10 opinions

  1. Princeton University Press v. Borough of PrincetonSupreme Court of New Jersey · 1961
  2. Paper Mill Playhouse v. Millburn TownshipSupreme Court of New Jersey · 1984
  3. Princeton Tp. v. Tenacre FoundationNew Jersey Superior Court Appellate Division · 1961
  4. The Kimberley School v. Town of MontclairSupreme Court of New Jersey · 1949
  5. Chester Theatre Group v. Bor. of ChesterNew Jersey Superior Court Appellate Division · 1971

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3Cited by8 opinions

  1. International Schools Services, Inc. v. West Windsor TownshipSupreme Court of New Jersey · 2011
  2. Advance Housing v. Tp. of TeaneckNew Jersey Superior Court Appellate Division · 2011
  3. Phillipsburg Riverview Organization, Inc. v. Town of PhillipsburgNew Jersey Tax Court · 2011
  4. AHS Hospital Corp. v. Town of MorristownNew Jersey Tax Court · 2015
  5. Int'l. Sch. Serv. v. W. Windsor Tp.New Jersey Superior Court Appellate Division · 2010

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