London Square Village, Inc. v. Oklahoma County Equalization and Excise Board, 1976 OK 159, 559 P.2d 1224; Beta Theta Pi Corporation v. Board of Commissioners of Cleveland County, 1925 OK 176, 108 Okla. 78, 234 P. 354.Holland Hall School v. Glass, 1972 OK 81, 497 P.2d 763; Oklahoma County v. Queen City Lodge No. 197, 1945 OK 55, 195 Okla. 131, 156 P.2d 340. ¶ 4 The charitable character of the particular use is the determinative factor that brings the property within the constitutional exemption.

Exemption of his apartment in the rectory is therefore proper. See, e.g., Holland Hall School v. Glass, 497 P.2d 763 (Okla. 1972). See also Alton Bay Camp Meeting Ass'n v. Alton, 109 N.H. 44, 242 A.2d 80 (1968) (association manager's residence exempt).

This matter was tried, appealed and briefed before the Court's recent decisions in a series of cases involving similar questions. See Immanuel Baptist Church v. Glass, Okla., 497 P.2d 757; Eastwood Baptist Church v. Glass, Okla., 497 P.2d 761; Holland Hall School v. Glass, Okla., 497 P.2d 763. The Home argues that 68 O.S. 1965 Supp., § 2405 [ 68-2405] (h), mentioned in the trial court's conclusions of law, is unconstitutional because it seeks to substitute the use of the net income from the property for the use of the property itself as the test in determining whether the property of a charitable organization is tax exempt.

Appellee and the amicus curiae cite several such cases to support their contention that the caretaker's property should have been exempt. See Arnold College for Hygiene and Physical Education v. Town of Milford, 144 Conn. 206, 128 A.2d 537 (1957); Burris v. Tower Hill School Association, 36 Del. 577, 179 A. 397 (1935); Nebraska Conference Association of Seventh Day Adventists v. Board of Equalization of Hall County, 179 Neb. 326, 138 N.W.2d 455 (1965); Blair Academy v. Township of Blairstown, 95 N.J. Super. 583, 232 A.2d 178, cert. denied, 50 N.J. 293, 234 A.2d 401 (1967); Pratt Institute v. Boyland, 16 Misc.2d 58, 174 N.Y.S.2d 112 (1958), aff'd, 8 A.D.2d 625, 185 N.Y.S.2d 753 (1959); Application of Thomas G. Clarkson Memorial College of Technology, 274 App. Div. 732, 87 N.Y.S.2d 491 (N.Y. App. Div.), aff'd, 300 N.Y. 595, 89 N.E.2d 882 (1949); Dennison University v. Board of Tax Appeals, 2 Ohio St.2d 17, 205 N.E.2d 896 (1965); Holland Hall School v. Glass, 497 P.2d 763 (Okla. 1972); Multnomah School of the Bible v. Multnomah County, 281 Or. 19, 343 P.2d 893 (1959). Appellant responds that the wording of the statutes granting property tax exemptions in these cases is substantially different than the wording of the Maryland statute and, therefore, these decisions are of no assistance in the case sub judice.