Per Curiam.
Appellant seeks exemption from property taxation primarily under R. C. 5709.12, which, in pertinent part, provides:
"Real and tangible personal property belonging to institutions that is used exclusively for charitable purposes shall be exempt from taxation. All property owned and used by a non-profit organization exclusively for a home for the aged, as defined in Section 5701.13 of the Revised Code, shall also be exempt from taxation...
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