DOUGLAS, J.
The BTA determined that the house owned by Mercy Memorial and used as a residence for nuns employed by the hospital is exempt from real property taxation. For the reasons that follow, we find that the decision of the BTA is neither unlawful nor unreasonable. Accordingly, we affirm the decision of the BTA.
R.C. 5709.12(B) provides, in part:
"Real and tangible personal property belonging to institutions that is used exclusively for charitable...
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