HOVER, J.
These cases are consolidated for purposes of an appeal from the Board of Tax Appeals denying exemption to two separate parcels of real estate representing recent accretions to the property of the appellant, The Elizabeth Gamble Deaconess Home Association, a charitable organization not for profit. In each instance, the property for which exemption is sought pursuant to Section 5709.12, Revised Code (real property belonging to institutions that is used exclusively...
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