A religion congregation was organized as a corporation sole. It owns a lot registered in the name of their rector and rented out for use as a school. The sect used the rentals for the support and upkeep of its priests. Which of the following is true? A. Exempt from payment of real property tax because it was actually, directly and exclusively used for educational purposes B. Exempt from payment of real property tax because it was actually, directly and exclusively used for religious purposes C. Not exempt from payment of real property tax because its proceeds, and not the property that is actually, directly and exclusively used for religious purposes D. Not exempt because real property was not used by religious sect.

A religion congregation was organized as a corporation sole. It owns a lot registered in the name of their rector and rented out for use as a school. The sect used the rentals for the support and upkeep of its priests. Which of the following is true? A. Exempt from payment of real property tax because it was actually, directly and exclusively used for educational purposes B. Exempt from payment of real property tax because it was actually, directly and exclusively used for religious purposes C. Not exempt from payment of real property tax because its proceeds, and not the property that is actually, directly and exclusively used for religious purposes D. Not exempt because real property was not used by religious sect.