Court Opinion

ID: 9683167
Source: CourtListenerOpinion
Date Created: 2023-08-24 13:23:45.898435+00
Date Added: 2024-06-11T18:17:45.844238
License: Public Domain

WELLIVER, Judge,
dissenting.
I respectfully dissent. The principal opinion demonstrates little understanding of the growing social problem of caring for the aged and of the success of modern life-care facilities in dealing with the problem. Those knowledgeable in the field of geriatrics are painfully aware that neither government alone nor government and private enterprise can build facilities rapidly enough to care for the ever growing population of the elderly. In my opinion, if a life-care facility meets the legal requirements of a not-for-profit organization, this should be the primary consideration for permitting tax exemption. If on the other hand, the not-for-profit corporation proves to be but a sham cover for funneling profits into the hands of others, the exemption from taxation properly should be denied. The more care provided for the aged by private enterprise, the less care government need provide.
The principal opinion represents a substantial retreat from the holding of Franciscan Tertiary Province of Mo., Inc. v. State Tax Commission, 566 S.W.2d 213 (Mo. banc 1978), that indigency is no longer the principal test for exemption from taxation.