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INTERNATIONAL SCHOOLS SERV., INC. v. WEST WINDSOR TP.

21 N.J. Tax 553 (2004)

INTERNATIONAL SCHOOLS SERVICES, INC., Plaintiff, v. WEST WINDSOR TOWNSHIP, Defendant.

Tax Court of New Jersey

November 19, 2004.

Attorney(s) appearing for the Case

Mark D. Schorr for plaintiff (Sterns & Weinroth, attorneys).

Michael J. Herbert for defendant (Herbert, Van Ness, Cayci & Goodell, attorneys).

MENYUK, J.T.C.

Plaintiff International Schools Services, Inc. ("ISS") filed direct appeals with this court contesting an omitted assessment for tax year 2002 and an added assessment for tax year 2003 on four office condominium units located at 15 Roszel Road in the defendant municipality of West Windsor Township. The issue on these cross-motions for summary judgment is whether the subject property is entitled to exemption from local property taxation as property actually...

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