Tri-State Osteopathic Hospital Ass'n v. Blakeley

GARRISON, Presiding Judge.

Appellant, Tri-State Osteopathic Hospital Association (Tri-State), filed suit against Respondent, Claude Blakeley, the Newton County Collector, and Don Brady, City of Seneca Collector, seeking a refund of ad valorem real estate taxes paid under protest for the years 1990 and 1991. The taxes were assessed on a medical clinic in Seneca, Missouri which Tri-State owns and operates. In the suit, Tri-State claimed that the clinic property was “under Section 137.100(5) exempt from said taxation in that it is actually and regularly used exclusively for purposes purely…