Opinion No. 120-76 (1976)

Mr. James L. Wilson, Director Department of Natural Resources 12th Floor, Jefferson State Office Building Jefferson City, Missouri 65101

Dear Mr. Wilson:

This opinion is in response to your request concerning whether real property in Crawford County known as "Dillard Mill" is exempt from state and local taxes.

Dillard Mill consists of three parcels of property containing approximately 130 acres. The property is owned by the L-A-D Foundation, Inc. (hereinafter referred to as L-A-D), and is operated as an historical site by the Department of Natural Resources under a land use lease agreement dated…