JAMES E. WITHERINGTON of Monroe County, AL Born 20 Sept. 1920 at Little River, Monroe Co, AL Was serving as Tax Assessor of Monroe County, AL in 1983. Below Found on Yahoo Search: <www.ago.state.al.us/opinions/99-00124.doc> ALA. CODE § 40-9-1(1) (1998). The courts have held that the use of property is the proper test of whether property is eligible for exemption from ad valorem taxation. Most Worshipful Grand Lodge of the Free and Accepted Masons of the State of Alabama v. Sara Norred, as Tax Collector of Montgomery County, et al., 603 So. 2d 996 at 1000 (Ala. 1992). In Norred, the Court held that "[g]enerally, who owns the property at issue is unimportant; how the property is used is determinative." Id. at 1000. Similarly, this Office has said that the entitlement to the "exemption rises from the use of the property and not the nature of the owner of the property." Opinion to Honorable JAMES E. WITHERINGTON, Tax Assessor of Monroe County, dated November 17, 1983, A. G. No. 84-00068 at 1. In order to qualify for exemption, property must be used exclusively for religious worship or for schools or for purposes purely charitable pursuant to section 40-9-1 of the Code of Alabama. Bill King Houston, TX 281-493-6767 BillKing@houston.rr.com