Franciscan Tertiary Province of Missouri, Inc. v. State Tax Commission of Missouri
Missouri Supreme Court
566 S.W.2d 213 (1978)

- Written by Darius Dehghan, JD
Facts
Franciscan Tertiary Province of Missouri, Inc. (Franciscan) (plaintiff), a nonprofit organization, owned an apartment building that housed elderly, low-income tenants. Franciscan provided social activities for the tenants, such as card parties, discussion groups, and shopping trips. The City of St. Louis levied property taxes on Franciscan’s building. Contending that the building was exempt from property taxes, Franciscan sought review by the State Tax Commission of Missouri (the commission) (defendant). The commission held that Franciscan was required to pay property taxes for the building. Subsequently, Franciscan filed suit in trial court, and the court upheld the commission’s ruling. Franciscan appealed to the Missouri Supreme Court.
Rule of Law
Issue
Holding and Reasoning (Finch, J.)
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