College of Paterson v. City of Paterson

'W’aesche, President.

Petitioner’s appeal to the Passaic County Board of Taxation, praying exemption from taxation for the year 1941, on behalf of a building which it owns and occupies in the City of Paterson, and for the personal property contained therein, based upon the claim that it is used for the purposes of a school not conducted for profit, was denied by that tribunal. Hence this appeal.

Claims for exemption of the type here involved aTe among the most difficult which come before this board for determination. The test for exemption, repeatedly stated in the decisions of the courts, is…