Legal Opinion

Jackson County v. State Tax Commission

Supreme Court of Missouri

Decided March 10, 1975No. 58676PublishedCited by 17 opinions

1Opinion of the Court

MORGAN, Judge.

The State Tax Commission of Missouri ruled that the tangible personal property of St. Luke’s Hospital and the real property of Baptist Memorial and Research Hospitals, all in Kansas City, were exempt from ad valorem taxes under the provisions of Article X, § 6, of the 1945 Missouri Constitution, V.A.M.S., and § 137.100(5), RSMo 1969, V.A.M.S. The trial court found to the contrary and entered judgment accordingly; from which, the Commission, and the hospitals as intervenors, lodged their appeal. With construction of the constitution and revenue laws called for, this court has…

2Cases cited21 opinions

  1. Salvation Army v. HoehnSupreme Court of Missouri · 1945
  2. Adams v. University HospitalMissouri Court of Appeals · 1907
  3. In Re RahnSupreme Court of Missouri · 1927
  4. Bader Realty & Invesment Co. v. St. Louis Housing AuthoritySupreme Court of Missouri · 1949
  5. Missouri Historical Society v. Academy of ScienceSupreme Court of Missouri · 1887

16 more not listed; retrieve them via the Exa API.

3Cited by17 opinions

  1. Lee v. DowneyTexas Supreme Court · 1992
  2. Franciscan Tertiary Province of Missouri, Inc. v. State Tax CommissionSupreme Court of Missouri · 1978
  3. Evangelical Retirement Homes of Greater St. Louis, Inc. v. State Tax CommissionSupreme Court of Missouri · 1984
  4. Menorah Medical Center v. Health & Educational Facilities AuthoritySupreme Court of Missouri · 1979
  5. Sunday School Board of the Southern Baptist Convention v. MitchellSupreme Court of Missouri · 1983

12 more not listed; retrieve them via the Exa API.

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