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JEWISH COMMUNITY CENTRES ASS'N v. STATE TAX COM'N

No. 58302.

520 S.W.2d 23 (1975)

JEWISH COMMUNITY CENTERS ASSOCIATION, a Non-Profit Corporation Organized Under the Laws of the State of Missouri, Plaintiff-Appellant, v. STATE TAX COMMISSION of Missouri et al., Defendants-Respondents.

Supreme Court of Missouri, Division No. 1.

March 10, 1975.

Attorney(s) appearing for the Case

David Baron, Baron & Liberman, St. Louis, for appellant.

Gene E. Voigts, Kansas City, for respondents, Individual Members of the Board of Equalization of Morgan County, Missouri.

LAURANCE M. HYDE, Special Commissioner.

Plaintiff sought review of decision of the State Tax Commission denying it exemption from taxation. The Circuit Court entered judgment affirming the decision of the Tax Commission and plaintiff has appealed. Construction of Constitution and the revenue laws is involved. Mo.Const. 1945 Art. V, § 3 as amended 1970, V.A.M. S. We reverse.

Plaintiff was incorporated under Chapter 352, RSMo 1969, V.A.M.S., Religious and...

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