Per Curiam.
R.C. 5709.07 exempts from taxation "* * * houses used exclusively for public worship * * *." R.C. 5713.04, known as the "split-listing statute," provides, in pertinent part:
"If a separate parcel of improved or unimproved real property has a single ownership and is so used so that part thereof, if a separate entity, would be exempt from taxation, and the balance thereof would not be exempt from taxation, the listing thereof shall be split...
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