United Cerebral Palsy Ass'n of Greater Kansas City v. Ross

ROBERTSON, Justice.

The issue in this case is whether the exemption from taxation permitted by Mo. Const, art. X, § 6.1 and adopted in Section 137.100(5), RSMo 1986, is available to a charitable organization that owns real property, occupies a portion of it, and leases the remainder to other charitable organizations without the intention of making a profit. The trial court found the property exempt from taxation in its entirety. This case involves the construction of the revenue laws of this state; we have jurisdiction. Mo. Const, art. V, § 3. Affirmed.

I

The facts are stipulated. Respondent…