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MO. RETIRED TEACHERS FOUNDATION v. ESTES

No. WD 72129.

323 S.W.3d 100 (2010)

MISSOURI RETIRED TEACHERS FOUNDATION, Respondent, v. Chris ESTES, Cole County Assessor, Appellant.

Missouri Court of Appeals, Western District.

October 26, 2010.

Attorney(s) appearing for the Case

Pamela Q. Henrickson , Jefferson City, MO, for appellant.

John W. Kuebler , Jefferson City, MO, for respondent.

Before Division Three: ALOK AHUJA, Presiding Judge, VICTOR C. HOWARD, Judge and CYNTHIA L. MARTIN, Judge.

CYNTHIA L. MARTIN, Judge.

This case involves a claim of exemption under Section 137.1001 from the assessment of ad valorem taxes on real property owned by the Missouri Retired Teachers Foundation ("Foundation"). The Cole County Assessor ("Assessor") appeals from the trial court's judgment finding that a parcel of real property owned by the Foundation is exempt from taxation within the meaning of Section 137.100, and enjoining the Assessor...

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