Twitty v. State Tax Commission of Missouri

SHRUM, Chief Judge.

We must decide whether the State Tax Commission of Missouri (the Commission) erred when it found that real estate owned by Family Medicine of the Ozarks, Inc. (FMO), was being used for charitable purposes and was thus exempt from ad valo-rem taxes. Appellant, Jean Twitty (Assessor), urges that we reverse, saying FMO failed to show that (1) it used the property consistent with the charitable purposes set forth in its articles of incorporation, and (b) profit was the primary goal of the activity conducted on the subject property.

We agree with Assessor and reverse.1

FACTS

Family…