Missouri United Methodist Retirement Homes v. State Tax Commission
Supreme Court of Missouri
1Opinion of the Court
STOCKARD, Commissioner.
This appeal involves the denial by the State Tax Commission of an exemption of ad valorem taxes on certain property owned and operated by plaintiff for the care of elderly persons. The construction of the revenue laws of this State is required, and therefore appellate jurisdiction is in this court. We reverse and remand with directions.
We must first dispose of a motion to dismiss this appeal filed by some of the defendants-respondents on the basis that the appeal is premature.
Plaintiff is a Not-For-Profit Corporation chartered in November 1970 under the provisions of §…
Also in this document: Per curiam.
2Cases cited16 opinions
- Presbyterian Homes Tax Exemption CaseSupreme Court of Pennsylvania · 1968
- Fredericka Home for the Aged v. County of San DiegoCalifornia Supreme Court · 1950
- Stephen & Stephen Properties, Inc. v. State Tax Com'nSupreme Court of Missouri · 1973
- Evangelical Lutheran Synod v. HoehnSupreme Court of Missouri · 1946
- Young Men's Christian Ass'n v. SestricSupreme Court of Missouri · 1951
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3Cited by13 opinions
- Franciscan Tertiary Province of Missouri, Inc. v. State Tax CommissionSupreme Court of Missouri · 1978
- Evangelical Retirement Homes of Greater St. Louis, Inc. v. State Tax CommissionSupreme Court of Missouri · 1984
- Jarrett v. HillMissouri Court of Appeals · 1983
- Willis v. School District of Kansas CityMissouri Court of Appeals · 1980
- Holley v. Personnel Advisory BoardMissouri Court of Appeals · 1976
8 more not listed; retrieve them via the Exa API.