137.101. Charitable organizations, exemption from property taxes--assessor's duties. - Missouri Statutes

Charitable organizations, exemption from property taxes--assessor'sduties.

137.101. 1. The activities of nationally affiliated fraternal,benevolent, or service organizations which promote good citizenship,humanitarian activities, or improve the physical, mental, and moralcondition of an indefinite number of people are purposes purely charitablewithin the meaning of subsection 1 of section 6 of article X of theconstitution and local assessing authorities may exempt such portion of thereal and personal property of such organizations as the assessing authoritymay determine is utilized in purposes purely charitable from theassessment, levy, and collection of taxes.

2. If, at any time, an assessor finally determines, after any and allhearings or rightful appeals, that personal property, upon which anorganization would otherwise owe taxes but for the provisions of subsection1 of this section or subdivision (5) of section 137.100, is not used forpurposes purely charitable, or for purposes described in subdivision (5) ofsection 137.100, then the assessor shall notify the department of revenueof such final determination within thirty days.

(L. 1986 H.B. 1022, et al. § 1, A.L. 2004 S.B. 1394, A.L. 2007 H.B. 654 & 938)