Missouri Retired Teachers Foundation v. Estes

CYNTHIA L. MARTIN, Judge.

This case involves a claim of exemption under Section 137.100 1 from the assessment of ad valorem taxes on real property owned by the Missouri Retired Teachers Foundation (“Foundation”). The Cole County Assessor (“Assessor”) appeals from the trial court’s judgment finding that a parcel of real property owned by the Foundation is exempt from taxation within the meaning of Section 137.100, and enjoining the Assessor from reporting the parcel of real property as taxable on the tax rolls. We affirm in part, and reverse and remand in part, with instructions.

Statement of…