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AMERICAN ABERDEEN ANGUS v. STANTON

No. WD 40390.

762 S.W.2d 501 (1988)

AMERICAN ABERDEEN ANGUS, Appellant, v. Gary STANTON, Assessor for the County of Buchanan, Missouri, and State Tax Commission of Missouri, Respondents.

Missouri Court of Appeals, Western District.

December 13, 1988.

Attorney(s) appearing for the Case

Charles S. Wilcox, Wilcox & Houts, St. Joseph, Barry Sullivan, Paula Cozzi Goedert, Bruce A. Boyer, Jenner & Block, Chicago, Ill., for appellant.

Carol C. Barnett, Asst. Pros. Atty. of Buchanan County, St. Joseph, for respondents.

Before LOWENSTEIN, J., Presiding, and TURNAGE and COVINGTON, JJ.

COVINGTON, Judge.

American Aberdeen Angus Association appeals from an order of the circuit court affirming the State Tax Commission's decision that the Association's property does not qualify for a tax exemption as an agricultural society. The judgment is affirmed.

In 1956 the Association, a not-for-profit membership corporation, acquired property in St. Joseph, Buchanan County, Missouri, for development as its...

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