Village North, Inc. v. State Tax Commission

REINHARD, Presiding Judge.

The State Tax Commission appeals an order by the Circuit Court granting taxpayer an exemption from ad valorem tax on a portion of taxpayer’s property and a residential rather than commercial classification on the rest. We reverse and remand in part and affirm in part.

Village North, Inc. (taxpayer) is a not-for-profit Missouri corporation that was created to construct and operate certain types of facilities for the elderly. It is wholly owned by the Christian Health Services Development Corporation (CHSDC) a not-for-profit corporation which also owns Christian…