Legal Opinion
St. Charles County v. Curators of the University of Missouri
Supreme Court of Missouri
Decided August 1, 2000No. SC 82038PublishedCited by 3 opinions
1Opinion of the Court
DUANE BENTON, Judge.
St. Charles County and its assessor seek to invalidate a statute, section 172.273.3 RSMo 19941, that exempts, from property taxation, leases by the curators of the University of Missouri in the Missouri Research Park. The circuit court denied relief. The County and assessor appeal. Mo. Const, art. V, section 3. Reversed and remanded.
I
Before 1986, the curators owned property in St. Charles County, known as “Missouri Research Park.” See Curators of the University of Missouri v. St. Charles County, 985 S.W.2d 810, 811 (Mo.App. 1998).
In 1986, the General Assembly enacted…
2Cases cited11 opinions
- Hertz Corp. v. State Tax CommissionSupreme Court of Missouri · 1975
- Jetton v. University of the SouthSupreme Court of the United States · 1908
- Iron County v. State Tax CommissionSupreme Court of Missouri · 1968
- Davis v. Jefferson Savings & Loan Ass'nMissouri Court of Appeals · 1991
- Frontier Airlines, Inc. v. State Tax CommissionSupreme Court of Missouri · 1975
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3Cited by3 opinions
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- Nike IHM, Inc. v. ZimmermanMissouri Court of Appeals · 2003
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