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137.100. Certain property exempt from taxes.

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Certain property exempt from taxes. 137.100.The following subjects are exempt from taxation for state,county or local purposes: (1)Lands and other property belonging to this state; (2)Lands and other property belonging to any city, county or otherpolitical subdivision in this state, including market houses, town hallsand other public structures, with their furniture and equipments, and onpublic squares and lots kept open for health, use or ornament; (3)Nonprofit cemeteries; (4)The real estate and tangible personal property which is usedexclusively for agricultural or horticultural societies organized in thisstate, including not-for-profit agribusiness associations; (5)All property, real and personal, actually and regularly usedexclusively for religious worship, for schools and colleges, or forpurposes purely charitable and not held for private or corporate profit,except that the exemption herein granted does not include real property notactually used or occupied for the purpose of the organization but held orused as investment even though the income or rentals received therefrom isused wholly for religious, educational or charitable purposes; (6)Household goods, furniture, wearing apparel and articles ofpersonal use and adornment, as defined by the state tax commission, ownedand used by a person in his home or dwelling place; (7)Motor vehicles leased for a period of at least one year to thisstate or to any city, county, or political subdivision or to any religious,educational, or charitable organization which has obtained an exemptionfrom the payment of federal income taxes, provided the motor vehicles areused exclusively for religious, educational, or charitable purposes; (8)Real or personal property leased or otherwise transferred by aninterstate compact agency created pursuant to sections 70.370 to 70.430*,RSMo, or sections 238.010 to 238.100, RSMo, to another for which or whomsuch property is not exempt when immediately after the lease or transfer,the interstate compact agency enters into a leaseback or other agreementthat directly or indirectly gives such interstate compact agency a right touse, control, and possess the property; provided, however, that in theevent of a conveyance of such property, the interstate compact agency mustretain an option to purchase the property at a future date or, within thelimitations period for reverters, the property must revert back to theinterstate compact agency.Property will no longer be exempt under thissubdivision in the event of a conveyance as of the date, if any, when: (a)The right of the interstate compact agency to use, control, andpossess the property is terminated; (b)The interstate compact agency no longer has an option to purchaseor otherwise acquire the property; and (c)There are no provisions for reverter of the property within thelimitation period for reverters; (9)All property, real and personal, belonging to veterans'organizations.As used in this section, "veterans' organization" means anyorganization of veterans with a congressional charter, that is incorporatedin this state, and that is exempt from taxation under section 501(c)(19) ofthe Internal Revenue Code of 1986, as amended.(RSMo 1939 §§ 10937, 10938, A.L. 1945 p. 1799 § 5, A.L. 1959 H.B. 108,A.L. 1974 S.B. 333, A.L. 1999 S.B. 219, A.L. 2003 S.B. 11, A.L.2004 H.B. 795, et al. merged with H.B. 1182, A.L. 2005 H.B. 58merged with H.B. 186 merged with H.B. 461 merged with H.B. 487,A.L. 2007 H.B. 654 & 938)Prior revisions: 1929 §§ 9743, 9744; 1919 §§ 12753, 12754; 1909 §§11335, 11336*Section 70.430 was repealed by S.B. 1001 in 2000.(1975) If any part of property is used for noncharitable purpose,the whole is taxable. City of St. Louis v. State TaxCommission (Mo.), 524 S.W.2d 839.(1977) Held, the term "religious worship" has as a minimumrequirement a belief in a Supreme Being. Mo. Church ofScientology v. State Tax Comm. (Mo.), 560 S.W.2d 837.(1978) Held, that the words "used exclusively for purposespurely charitable andnot held for private or corporate profit"have the same meaning whether applied to property used for ahospital, for training handicapped workers for operatingY.M.C.A. type of program or for providing housing for theaged.Franciscan Tertiary Province of Missouri, Inc., v. StateTax Commission (Mo.), 566 S.W.2d 213.(1979) Where a part of a building owned by a not-for-profithospital was used for hospital purpose and a part for privatemedical practice, only the portion used exclusively for purposespurely charitable and on a not-for-profit basis would beexempt from property tax. Barnes Hospital v. Leggett (Mo.),589 S.W.2d 241.(2002) Low-income housing tax credits are intangible personal propertyand thus cannot be included in valuation of real property.Maryville Properties, L.P. v. Nelson, 83 S.W.3d 608(Mo.App.W.D.).
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  • Certain property exempt from taxes.

    137.100. The following subjects are exempt from taxation for state,county or local purposes:

    (1) Lands and other property belonging to this state;

    (2) Lands and other property belonging to any city, county or otherpolitical subdivision in this state, including market houses, town hallsand other public structures, with their furniture and equipments, and onpublic squares and lots kept open for health, use or ornament;

    (3) Nonprofit cemeteries;

    (4) The real estate and tangible personal property which is usedexclusively for agricultural or horticultural societies organized in thisstate, including not-for-profit agribusiness associations;

    (5) All property, real and personal, actually and regularly usedexclusively for religious worship, for schools and colleges, or forpurposes purely charitable and not held for private or corporate profit,except that the exemption herein granted does not include real property notactually used or occupied for the purpose of the organization but held orused as investment even though the income or rentals received therefrom isused wholly for religious, educational or charitable purposes;

    (6) Household goods, furniture, wearing apparel and articles ofpersonal use and adornment, as defined by the state tax commission, ownedand used by a person in his home or dwelling place;

    (7) Motor vehicles leased for a period of at least one year to thisstate or to any city, county, or political subdivision or to any religious,educational, or charitable organization which has obtained an exemptionfrom the payment of federal income taxes, provided the motor vehicles areused exclusively for religious, educational, or charitable purposes;

    (8) Real or personal property leased or otherwise transferred by aninterstate compact agency created pursuant to sections 70.370 to 70.430*,RSMo, or sections 238.010 to 238.100, RSMo, to another for which or whomsuch property is not exempt when immediately after the lease or transfer,the interstate compact agency enters into a leaseback or other agreementthat directly or indirectly gives such interstate compact agency a right touse, control, and possess the property; provided, however, that in theevent of a conveyance of such property, the interstate compact agency mustretain an option to purchase the property at a future date or, within thelimitations period for reverters, the property must revert back to theinterstate compact agency. Property will no longer be exempt under thissubdivision in the event of a conveyance as of the date, if any, when:

    (a) The right of the interstate compact agency to use, control, andpossess the property is terminated;

    (b) The interstate compact agency no longer has an option to purchaseor otherwise acquire the property; and

    (c) There are no provisions for reverter of the property within thelimitation period for reverters;

    (9) All property, real and personal, belonging to veterans'organizations. As used in this section, "veterans' organization" means anyorganization of veterans with a congressional charter, that is incorporatedin this state, and that is exempt from taxation under section 501(c)(19) ofthe Internal Revenue Code of 1986, as amended.

    (RSMo 1939 §§ 10937, 10938, A.L. 1945 p. 1799 § 5, A.L. 1959 H.B. 108, A.L. 1974 S.B. 333, A.L. 1999 S.B. 219, A.L. 2003 S.B. 11, A.L. 2004 H.B. 795, et al. merged with H.B. 1182, A.L. 2005 H.B. 58 merged with H.B. 186 merged with H.B. 461 merged with H.B. 487, A.L. 2007 H.B. 654 & 938)

    Prior revisions: 1929 §§ 9743, 9744; 1919 §§ 12753, 12754; 1909 §§ 11335, 11336

    *Section 70.430 was repealed by S.B. 1001 in 2000.

    (1975) If any part of property is used for noncharitable purpose, the whole is taxable. City of St. Louis v. State Tax Commission (Mo.), 524 S.W.2d 839.

    (1977) Held, the term "religious worship" has as a minimum requirement a belief in a Supreme Being. Mo. Church of Scientology v. State Tax Comm. (Mo.), 560 S.W.2d 837.

    (1978) Held, that the words "used exclusively for purposes purely charitable and not held for private or corporate profit" have the same meaning whether applied to property used for a hospital, for training handicapped workers for operating Y.M.C.A. type of program or for providing housing for the aged. Franciscan Tertiary Province of Missouri, Inc., v. State Tax Commission (Mo.), 566 S.W.2d 213.

    (1979) Where a part of a building owned by a not-for-profit hospital was used for hospital purpose and a part for private medical practice, only the portion used exclusively for purposes purely charitable and on a not-for-profit basis would be exempt from property tax. Barnes Hospital v. Leggett (Mo.), 589 S.W.2d 241.

    (2002) Low-income housing tax credits are intangible personal property and thus cannot be included in valuation of real property. Maryville Properties, L.P. v. Nelson, 83 S.W.3d 608 (Mo.App.W.D.).

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