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  5. 566 S.W.2d 213 (1978)
 

FRANCISCAN TERTIARY PROV. OF MO., INC. v. STATE TAX COM'N

No. 59788.

566 S.W.2d 213 (1978)

FRANCISCAN TERTIARY PROVINCE OF MISSOURI, INC., a corporation, Appellant-Respondent, v. STATE TAX COMMISSION of Missouri et al., Respondents-Appellants.

Supreme Court of Missouri, En Banc.

April 28, 1978.

Attorney(s) appearing for the Case

Francis C. Flynn and Mark M. Wenner, St. Louis, for appellant-respondent.

James J. Wilson, Associate City Counselor, St. Louis, for respondents-appellants, State Tax Commission.

FINCH, Judge.

The Chariton Apartments, operated by Franciscan Tertiary Province of Missouri, Inc. (Franciscan) as an apartment building to house the elderly, was assessed for ad valorem tax purposes for 1973 by the Assessor of the City of St. Louis. Contending that the property was exempt from ad valorem taxation under the terms of § 137.100(6)1 because used exclusively for charitable purposes, plaintiff appealed to the State Tax...

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