Jewish Community Centers Ass'n v. State Tax Commission

LAURANCE M. HYDE, Special Commissioner.

Plaintiff sought review of decision of the State Tax Commission denying it exemption from taxation. The Circuit Court entered judgment affirming the decision of the Tax Commission and plaintiff has appealed. Construction of Constitution and the revenue laws is involved. Mo.Const. 1945 Art. V, § 3 as amended 1970, V.A.M. S. We reverse.

Plaintiff was incorporated under Chapter 352, RSMo 1969, V.A.M.S., Religious and Charitable Associations. Plaintiff owns 940 acres of land on the Lake of the Ozarks in Morgan County, which it acquired in 1969 with funds…