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JACKSON COUNTY v. STATE TAX COMMISSION

No. 58676.

521 S.W.2d 378 (1975)

JACKSON COUNTY, Missouri, et al., Respondents, v. STATE TAX COMMISSION, Appellant, and Saint Luke's Hospital of Kansas City et al., Appellants-Intervenors.

Supreme Court of Missouri, En Banc.

Rehearing Denied April 14, 1975.

Attorney(s) appearing for the Case

Stanley Christopher, County Counselor, Joe M. Williams, Deputy County Counselor, John Edward Cash, Associate County Counselor, Kansas City, for respondents.

Robert P. Lyons, Howard F. Sachs, Carl H. Helmstetter, Kansas City, for appellant and appellants-intervenors; Spencer, Fane, Britt & Browne, Blackwell, Sanders, Matheny, Weary & Lombardi, Mann, Sullivan & Gilwee, Lem T. Jones, Jr., Kansas City, of counsel.

Elliott P. Koenig, Thomas, Busse, Goodwin, Cullen, Clooney & Ottsen, St. Louis, for Hospital Assn. of Metropolitan St. Louis as amicus curiae.

Forrest P. Carson, Cullen Coil, Jefferson City, for Missouri Hospital Assn., amicus curiae.

Charles L. Bacon, Shook, Hardy & Bacon, Kansas City, Eugene T. Hackler and Robert C. Londerholm, Hackler, Londerholm, Speer, Vader & Austin, Olathe, Paul T. Miller, Kansas City, for amicus curiae.

Leland B. Curtis, Jefferson City, for James R. Spradling, amicus curiae.

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...

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