UNITED CEREBRAL PALSY ASS'N v. ROSS

No. 72010.

789 S.W.2d 798 (1990)

UNITED CEREBRAL PALSY ASSOCIATION OF GREATER KANSAS CITY, Respondent, v. Beverly ROSS, et al., Appellants.

Supreme Court of Missouri, En Banc.

June 19, 1990.


Attorney(s) appearing for the Case

John B. Williams, County Counselor, William Gnofkow, Ava E. Sandage, Legal Counsel, Kansas City, for appellants.

Thomas P. O'Donnell, James B. Albertson, III, Overland Park, Kan., for respondent.


ROBERTSON, Justice.

The issue in this case is whether the exemption from taxation permitted by Mo. Const. art. X, § 6.1 and adopted in Section 137.100(5), RSMo 1986, is available to a charitable organization that owns real property, occupies a portion of it, and leases the remainder to other charitable organizations without the intention of making a profit. The trial court found the property exempt from taxation in its entirety. This case involves the construction...

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