Tri-State Osteopathic Hospital Ass'n v. Blakeley

GARRISON, Judge.

The trial court entered summary judgment for Tri-State Osteopathic Hospital Association (Tri-State) in its suit to recover ad valorem real estate taxes paid under *573protest. Defendant Claude Blakeley, Newton County Collector (Collector), appeals.1

Tri-State is a not-for-profit corporation whose Oak Hill Hospital in Joplin, Missouri is exempt from city and county real estate taxes pursuant to § 137.100(5).2 The taxes in issue here were those assessed on real estate in Seneca, Missouri owned by TriState and on which it operated the “Seneca Clinic” (Clinic property).

The issue was…