Callaway Community Hospital Ass'n v. Craighead

TURNAGE, Presiding Judge.

Callaway Community Hospital brought suit against the Callaway County assessor and collector for a refund of 1985-1986 ad valorem taxes which were paid under protest. The court entered judgment in favor of the assessor and collector.

The Hospital contends it is entitled to the charitable exemption from the payment of ad valorem taxes as set forth in Art. 10, § 6 of the Missouri Constitution and § 137.100, RSMo 1978. Reversed and remanded.

There was little dispute in the facts. Callaway Community Hospital Association is a not-for-profit corporation incorporated in the…