Tax Type
Property Tax
Description
Private School Property
Topic
Exemptions
Date Issued
11-18-1970
Private school property used for school purposes by school and personnel as an integral part of the educational purposes of the school is exempt from taxation, provided that the school is incorporated, not conducted for profit and not an industrial school selling its products to the public. The proximity of the property to the school may be considered in determining the existence of an educational purpose.
Attorney General's Opinion