The statement that “religious guys basically stand a lot when they pray and when they talk and give lectures” was not persuasive to the New Jersey Tax Court as it considered an appeal from the denial of real estate tax exemption for a former bank owned by a private school. The Hebrew Academy in Egg Harbor Township owned a 15-acre property used partly as a school and partly by a retail bank. The part used by the school was tax exempt. The part used by the bank was not. When the bank closed in September 2012, the school sought exemption for the bank part as of October 1. The tax assessor inspected the bank and found the property not being used for anything, but having a “Bank Site For Rent”...