St. Peters Community Hospital Inc. v. Zimmerman

SIMON, Judge.

Eugene Zimmerman, appellant, appeals the granting of summary judgment in favor of St. Peters Community Hospital Inc., d/b/a Barnes St. Peters Hospital, respondent, in an action for refund of property taxes paid under protest pursuant to § 139.031 RSMo. 1994 (all further references shall be to RSMo.1994 unless otherwise noted).

On appeal, appellant contends that the trial court erred in granting respondent’s motion for summary judgment because: 1) it did not have jurisdiction to determine the value of a leasehold interest in land for ad valorem taxation purposes; 2) it did not have…