Community Park Village, Inc. v. State Tax Commission

CLARK, Judge.

The State Tax Commission in a review of the taxable status of real property owned by Community Park Village denied the claim that the property was exempt from taxation because used for purposes purely charitable. On review by the Circuit Court of Cole County, the decision of the Commission was reversed and the Commission appeals. We conclude the original decision by the Commission was correct and reverse the order of the Circuit Court and remand the cause for reinstatement of the Commission decision.

The facts of the case were developed in evidence presented to the Commission and…