International Schools Services Inc. v. West Windsor Township, Nos. 006669-2003, 006670-2003; Tax Court; opinion by Menyuk, J.T.C.; decided and approved for publication March 27, 2009. DDS No. 35-5-3761 [33 pp.]
This matter concerns four office condominium units owned by plaintiff International Schools Services Inc., which is the business or management arm of schools outside the United States that serve expatriate American students and foreign nationals. Plaintiff contends that the property was exempt under N.J.S.A. 54:4-3.6 for tax years 2002 and 2003 as property actually used in the work of an association or corporation organized exclusively for the moral and mental improvement of men, women and children.
