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INT'L. SCH. SERV. v. W. WINDSOR TP.

No. A-4911-08T1

991 A.2d 848 (2010)

412 N.J. Super. 511

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

Superior Court of New Jersey, Appellate Division.

Decided April 20, 2010.

Attorney(s) appearing for the Case

Mark D. Schorr, argued the cause for appellant (Crow & Associates, attorneys, Somerset; Mr. Schorr, on the brief).

Michael J. Herbert, Princeton, argued the cause for respondent (Herbert, Van Ness, Cayci & Goodell, attorneys; Mr. Herbert of counsel and on the brief; Rachel U. Doobrajh, on the brief).

Before Judges AXELRAD, FISHER and SAPP-PETERSON.

The opinion of the court was delivered by

AXELRAD, P.J.A.D.

In this local property tax appeal, we consider whether a non-profit 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...

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