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TWITTY v. STATE TAX COM'N OF MISSOURI

No. 19548.

896 S.W.2d 680 (1995)

Jean TWITTY, Assessor for the County of Greene, State of Missouri, Plaintiff-Appellant, v. STATE TAX COMMISSION OF MISSOURI, Defendant-Respondent, and Family Medicine of the Ozarks, Inc., Defendant-Respondent-Intervenor.

Missouri Court of Appeals, Southern District, Division One.

March 29, 1995.

Attorney(s) appearing for the Case

Theodore L. Johnson, III, County Counselor, Glenn P. Green, Asst. County Counselor, Greene County, Springfield, for plaintiffappellant.

Frank M. Evans, III, Cynthia B. McGinnis, Miller & Sanford, Springfield, for defendant-respondent-intervenor.

SHRUM, Chief Judge.

We must decide whether the State Tax Commission of Missouri (the Commission) erred when it found that real estate owned by Family Medicine of the Ozarks, Inc. (FMO), was being used for charitable purposes and was thus exempt from ad valorem taxes. Appellant, Jean Twitty (Assessor), urges that we reverse, saying FMO failed to show that (1) it used the property consistent with the charitable purposes set forth in its articles of incorporation, and...

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