Section 4 Old Rule?Exclusive Use for Exempt Purposes

• Library: Tax Law 2009

In a landmark case in this area, Barnes Hosp. v. Leggett, 589 S.W.2d 241 (Mo. banc 1979), the Supreme Court adopted the partial exemption theory, thereby overruling a long line of caselaw dating back to Wyman v. City of St. Louis, 17 Mo. 335 (1852). Wyman held that an entire building was taxable when certain floors were used for exempt purposes (a school) and the remaining floors were used for either partly or exclusively nonexempt purposes. Before Barnes Hospital, the Missouri courts did not allow...