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CAPE RETIREMENT COMMUNITY, INC. v. KUEHLE

No. 57801.

798 S.W.2d 201 (1990)

CAPE RETIREMENT COMMUNITY, INC., Appellants/Plaintiffs, v. Harold D. KUEHLE, Collector of Revenue of Cape Girardeau County and the City of Cape Girardeau Respondents/Defendants.

Missouri Court of Appeals, Eastern District, Southern Division.

October 23, 1990.

Attorney(s) appearing for the Case

Edward E. Calvin, Cape Girardeau, for appellants/plaintiffs.

H. Morley Swingle, Pros. Atty., Cape Girardeau, for respondents/defendants.

KAROHL, Judge.

This appeal addresses application of a revenue law previously interpreted by the Missouri Supreme Court. Cape Retirement Community, Inc., (Cape Retirement) a not-for-profit Missouri Corporation, appeals from an order granting summary judgment favoring Harold D. Kuehle, Collector of Revenue of Cape Girardeau County, Missouri, (Collector). Cape Retirement owns and operates Chateau Girardeau, a life care retirement...

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