Sunday School Board of the Southern Baptist Convention v. Mitchell

WELLIVER, Judge.

The question in this case is whether respondent’s Kansas City religious bookstore is operated “for purposes purely charitable” within the meaning of Mo. Const, art. X, § 6 and § 137.Í00(5), RSMo 1978,1 so that the bookstore’s real and personal property is exempt from Jackson County ad valorem property taxes.

I

The facts are stipulated.

Respondent, the Sunday School Board of the Southern Baptist Convention, is a Tennessee not-for-profit corporation. It is governed by a board of trustees elected by the Southern Baptist Convention and operates under the rules and regulations…