NOT EXEMPT?: The Church of Scientology is fighting the decision by St. Louis County to deny tax-exempt status to the group's property at 6901 Delmar Boulevard (the former Anchor Masonic Temple building) in U. City. Armstrong Teasdale's Donald Beimdiek filed an appeal on behalf of the Scientologists. The county Board of Equalization denied the group's exemption, saying the property was not "regularly used exclusively for religious ... (or) charitable" purposes, as required. The Scientologists have an identical appeal pending before the St. Louis County Council. The county billed the building's former owner $10,277 in 2000, the last year taxes were assessed on the building.