The exemption in Title 7-204 is based upon both ownership and use. For property to qualify for the exemption, it must both (1) be owned by a religious group or organization and (2) be actually used exclusively for public religious worship. Parsonages or convents are included in the exemption as well as educational buildings.

"Property which is titled in the name of an individual rabbi or minister generally would not qualify for the tax exemption. However, if the rabbi or minister holds the property as trustee or is only a nominal owner or a holder of bare legal title, and a religious group, organization or congregation is the actual owner or real party in interest, then the property could qualify for the exemption." 1/

1/ Attorney General 8/30/72