Director of Revenue v. St. John's Regional Health Center

COVINGTON, Judge.

The subject of this appeal is the educational tax exemption status of a fitness center operated by St. John’s Regional Health Center of Springfield, Missouri. The Director of Revenue denied tax exemption status of the fitness center after which St. John’s appealed to the Administrative Hearing Commission. The Commission found that the fitness center was not entitled to exemption as a charitable, religious, or civic function, but that it was entitled to exemption under § 144.030.2(19), RSMo 1986, as an educational function. The Commission set aside the assessments by the…