Friends School v. Supervisor of Assessments

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• noting that, in a statute providing tax exemptions for property that is “necessary” for the educational purposes of a qualifying educational institution, “‘[n]ecessary’ means reasonably necessary”
• noting that, in a statute providing tax exemptions for property that is “necessary” for the educational purposes of a qualifying educational institution, “‘[n]ecessary’ means reasonably necessary”
• “The requirement of exclusive use may genei'ally be satisfied by a showing that the property is used ‘primarily’ for exemption purposes, with only incidental or occasional use for other purposes.”

Source: CourtListener parenthetical corpus (CC0).