Missouri Church of Scientology v. State Tax Commission

RENDLEN, Judge.

This proceeding arose with the addition of appellant’s tangible personal property to the tax rolls for the year 1974 by the St. Louis City Assessor. Obtaining no relief by successive appeals to the Board of Equalization and the State Tax Commission, appellant sought judicial review claiming exemption from ad valorem taxation under Mo. Const. Art. X, § 6, and § 137.100,1 on the ground its property was “used exclusively for religious worship”.2 No challenge is made to the assessed valuation of appellant’s property but only to the denial of the claimed exemption.

Generally the…