Home Builders Ass'n of Greater St. Louis v. St. Louis County Board of Equalization

GARY M. GAERTNER, Presiding Judge.

Appellant, Home Builders Association of Greater St. Louis, appeals from an order of the Circuit Court of St. Louis County finding appellant’s real property was not held for charitable purposes and was, therefore, not exempt from the ad valorem property tax pursuant to RSMo § 137.100(5). Appellant also appeals the Circuit Court’s denial of its claim that respondent, the St. Louis County Board of Equalization, discriminated against it in denying appellant the tax exemption. We affirm in all respects.

Appellant is a not-for-profit corporation which is exempt from…