International School v. Department of Revenue

CARL N. BYERS, Judge.

Plaintiff appeals from denial of a property tax exemption on leased property for the 1993-94 tax year. The exemption was denied on the ground that the subject property was not being “used” and that no construction had commenced on the property on the assessment date.

Plaintiff is a nonprofit corporation conducting a school which immerses its students in foreign languages. The school presently includes preschool through third grade and teaches Spanish and German. Most instruction is given in one of the foreign languages, thus the students quickly become bilingual. The…