Section 6 Stretching the Old Rule

• Library: Tax Law 2009

The old rule was pressed to the extreme in two hospital medical office building cases, St. John’s Mercy Hosp. v. Leachman, 552 S.W.2d 723 (Mo. banc 1977); St. Louis County v. Christian Hosp. Nw.
St. Louis County, 589 S.W.2d 246 (Mo. banc 1979), which led up to Barnes Hospital v. Leggett, 589 S.W.2d 241 (Mo. banc 1979), discussed in §15.7 below. In St. John’s, the Court held that a hospital was not entitled to real property tax exemption for a building in which 56% of the usable space was leased to...