Central States Christian Endeavors Ass'n v. Nelson

HOLSTEIN, Judge.

Nodaway County tax assessing authorities appeal an adverse judgment by the circuit court holding that Central States Christian Endeavors Association (CSCEA) is entitled to a religious exemption from property taxes on a house it owns in Maryville, Missouri. Following opinion by the Missouri Court of Appeals, Western District, this Court granted transfer. Rule 8S.0S. Affirmed.

After the Nodaway County Board of Equalization authorized assessment of taxes on its real estate, CSCEA sought review in the circuit court, where a “trial de novo” was held pursuant to § 138.430.3, RSMo…