VILLAGE NORTH, INC. v. STATE TAX COM'N OF MISSOURI

No. 57689.

799 S.W.2d 197 (1990)

VILLAGE NORTH, INC., Plaintiff-Respondent, v. STATE TAX COMMISSION OF MISSOURI, et al., Defendants-Appellants.

Missouri Court of Appeals, Eastern District, Division Three.

November 13, 1990.


Attorney(s) appearing for the Case

John Ford Cowling, Ann Elizabeth Buckley, St. Louis, for defendants-appellants.

Dennis C. Affolter, Clayton, for plaintiff-respondent.


REINHARD, Presiding Judge.

The State Tax Commission appeals an order by the Circuit Court granting taxpayer an exemption from ad valorem tax on a portion of taxpayer's property and a residential rather than commercial classification on the rest. We reverse and remand in part and affirm in part.

Village North, Inc. (taxpayer) is a not-for-profit Missouri corporation that was created to construct and operate certain types of facilities for the elderly. It is...

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