EVANGELICAL RET. HOMES v. STATE TAX COM'N

No. 65058.

669 S.W.2d 548 (1984)

EVANGELICAL RETIREMENT HOMES OF GREATER ST. LOUIS, INC., d/b/a Friendship Village of West County, Appellant, v. STATE TAX COMMISSION OF MISSOURI, et al., Respondents.

Supreme Court of Missouri, En Banc.

Rehearing Denied May 15, 1984.


Attorney(s) appearing for the Case

Carroll J. Donohue, Fred A. Eppenberger, Carol A. Rutter, St. Louis, for appellant.

Dennis C. Affolter, Thomas W. Wehrle, Clayton, for respondents.

John B. Williams, Michael F. Dandino, Ulysses Clayborn, Kansas City, and Thomas E. Tueth, St. Louis, amicus curiae.


GUNN, Judge.

The subject of this appeal is the charitable tax exemption status of a retirement home for a particular category of persons 62 years of age or older. The State Tax Commission denied tax exemption status of certain property of appellant, Evangelical Retirement Homes of Greater St. Louis, Inc. Appeal to the Circuit Court of St. Louis County affirmed the Tax Commission, and the matter is lodged in this Court which...

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