Abbott Ambulance, Inc. v. Leggett

CRAHAN, Presiding Judge.

Abbott Ambulance, Inc. (“Abbott”) appeals the entry of summary judgment in favor of Ronald A. Leggett, Collector of the City of St. Louis (“Collector”), on Abbott’s claim for a refund of 1992 real property taxes paid under protest. Abbott claims it was entitled to a charitable exemption. The sole issue presented is whether unoccupied land owned by a charity which is in the early stages of development for construction of a headquarters building and maintenance garage that will be used for charitable purposes when completed is being “used exclusively ... for purposes…