Ohio § 5725.26 Tax on real estate of financial institutions and dealers in intangibles

Ohio Statutes

§ 5725.26 — Tax on real estate of financial institutions and dealers in intangibles

Ohio § 5725.26

Title 57Taxation

Ch. 5725Financial Institutions; Dealers In Intangibles; Insurance Companies

This text of Ohio § 5725.26 (Tax on real estate of financial institutions and dealers in intangibles) is published on Counsel Stack Legal Research, covering Ohio primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ohio Rev. Code Ann. § 5725.26 (2026).

Text

The real estate of a financial institution or  dealer in intangibles shall be taxed in the place where it is  located, the same as the real estate of persons is taxed, but the  taxes provided for in Chapters 5725., 5726., 5733., and 5751. of  the Revised Code shall be in lieu of all other taxes on the other  property and assets of such institution or dealer, except personal  property taxable under Chapter 5711. of the Revised Code and  leased, or held for the purpose of leasing, to others if the owner  or lessor of the property acquired it for the sole purpose of  leasing it to others.

For reports required to be filed under section5725.14of the  Revised Code in 2003 and thereafter, nothing in this section shall  be construed to exempt the property of any dealer in intangibles  under secti

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The real estate of a financial institution or dealer in intangibles shall be taxed in the place where it is located, the same as the real estate of persons is taxed, but the taxes provided for in Chapters 5725., 5726., 5733., and 5751. of the Revised Code shall be in lieu of all other taxes on the other property and assets of such institution or dealer, except personal property taxable under Chapter 5711. of the Revised Code and leased, or held for the purpose of leasing, to others if the owner or lessor of the property acquired it for the sole purpose of leasing it to others.

For reports required to be filed under section5725.14of the Revised Code in 2003 and thereafter, nothing in this section shall be construed to exempt the property of any dealer in intangibles under section5725.13of the Revised Code from the tax imposed under section5707.03of the Revised Code.