American Aberdeen Angus v. Stanton

COVINGTON, Judge.

American Aberdeen Angus Association appeals from an order of the circuit court affirming the State Tax Commission’s decision that the Association’s property does not qualify for a tax exemption as an agri*502cultural society. The judgment is affirmed.

In 1956 the Association, a not-for-profit membership corporation, acquired property in St. Joseph, Buchanan County, Missouri, for development as its national headquarters. Before deciding to move from Chicago, Illinois, to St. Joseph, the Association’s board of directors requested an opinion from Missouri state governmental…