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  5. 522 S.W.2d 745 (1975)
 

MISSOURI U. METH. RETIRE. HOMES v. STATE TAX COM'N

No. 58659.

522 S.W.2d 745 (1975)

MISSOURI UNITED METHODIST RETIREMENT HOMES, a corporation, Appellant, v. The STATE TAX COMMISSION of Missouri et al., Respondents.

Supreme Court of Missouri, Division No. 2.

May 12, 1975.

Attorney(s) appearing for the Case

Meredith B. Turner, Turner, Reid & Duncan, Springfield, for appellant, Missouri United Methodist Retirement Homes, a Corporation.

Samuel C. Jones, Mt. Vernon, for respondents, The State Tax Commission of Missouri, Lewis A. Carlson, County Collector of Lawrence County, Missouri, County Court of Lawrence County, Missouri, and Earl Snyder, Assessor of Lawrence County, Missouri.

Robert S. Wiley, Crane, for respondents, the City of Marionville, Missouri, and Pat Walker, City Collector of Marionville, Missouri.

STOCKARD, Commissioner.

This appeal involves the denial by the State Tax Commission of an exemption of ad valorem taxes on certain property owned and operated by plaintiff for the care of elderly persons. The construction of the revenue laws of this State is required, and therefore appellate jurisdiction is in this court. We reverse and remand with directions.

We must first dispose of a motion to dismiss this appeal filed by some of the defendants-respondents...

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