Bishop of the Roman Catholic Diocese v. Kinney

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, and the part thereof used exclusively for an exempt purpose shall be regarded as a separate entity and be *53listed as exempt, and the balance thereof used for…