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ST. CHARLES COUNTY v. CURATORS OF UNIVERSITY

No. SC 82038.

25 S.W.3d 159 (2000)

ST. CHARLES COUNTY, and Eugene Zimmerman, in his official capacity as Assessor of St. Charles County, Missouri, Appellants, v. CURATORS OF THE UNIVERSITY OF MISSOURI, et al., Respondents.

Supreme Court of Missouri, En Banc.

August 1, 2000.

Attorney(s) appearing for the Case

Stephanie E. Karr, Clayton, for Appellees.

Mary M. Bonacorsi, Jane E. Dueker, John W. Moticka, Dempster K. Holland, Bryon Francis, Mark B. Leadlove, St. Louis, Michael James, Chesterfield, Daniel L. Goldberg, St. Charles, for Respondents.

DUANE BENTON, Judge.

St. Charles County and its assessor seek to invalidate a statute, section 172.273.3 RSMo 19941, that exempts, from property taxation, leases by the curators of the University of Missouri in the Missouri Research Park. The circuit court denied relief. The County and assessor appeal. Mo. Const. art. V, section 3. Reversed and remanded.

I.

Before 1986, the curators owned property in St. Charles...

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