Affiliated Medical Transport, Inc. v. State Tax Commission

DOWD, Judge.

Appellant Affiliated Medical Transport, Inc. [hereinafter Affiliated] appeals from the Missouri State Tax Commission’s [hereinafter the Commission] denial of an ad valorem tax exemption. The circuit court affirmed the Commission’s decision. The prior decision and order by the Commission concluded that the subject property would not be exempt from taxation under the charitable use exemption, because the property was not “actually and regularly used exclusively for purely charitable purposes” as required by the test set forth by the Missouri Supreme Court in Franciscan Tertiary…