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SECOND. SCH. ADMISS. TEST BD., INC. v. PRINCETON BOR.

13 N.J. Tax 467 (1993)

SECONDARY SCHOOL ADMISSIONS TEST BOARD, INC., PLAINTIFF, v. PRINCETON BOROUGH, DEFENDANT.

Tax Court of New Jersey.

December 20, 1993.

Attorney(s) appearing for the Case

Seth Goodman Park and Christopher S. Tarr for plaintiff (Smith, Stratton, Wise, Heher & Brennan, attorneys; Seth Goodman Park, on the brief).

James P. Manahan for defendant (Picco Mack Herbert Kennedy Jaffe & Yoskin, attorneys).

ANDREW, J.T.C.

In this real property tax matter, plaintiff, Secondary School Admission Test Board, Inc., claims that the property it owns in the defendant municipality, Princeton Borough, is exempt from local property taxation for tax year 1992 in accordance with two provisions in the exemption statute, N.J.S.A. 54:4-3.6. Specifically, plaintiff maintains that, pursuant to the exemption statute, its property is either: (1) "actually used for colleges, schools...

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