Ohio Code § 5725.13
Ohio Code § 5725.13. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5725.13.
The following property shall be listed and assessed at its fair value and taxed only
in the manner prescribed in sections 5725.01 to 5725.26, inclusive, of the Revised Code : (A) The shares of the stockholders in an incorporated dealer in intangibles having an
actual place of business in this state, to the extent represented by capital employed
in this state; (B) The shares of the stockholders, partners, or members of an unincorporated dealer
in intangibles having an actual place of business in this state, the capital stock
of which is divided into shares held by the owners, to the extent represented by capital
employed in this state; (C) The property representing capital employed in this state by an unincorporated dealer
in intangibles whose capital stock is not divided into shares, having an actual place
of business in this state.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5725.13
- Jurisdiction: Ohio
- Code: Ohio Revised Code
- Text: transcribed from the official source (verify below)
Verify the text
Statute text is transcribed from the official Ohio Revised Code. Confirm it against the primary source before relying on it:
Not legal advice. Verify against the official source and consult a licensed Ohio attorney.
Common questions
What is the source of Ohio Revised Code § 5725.13?
The text above is transcribed from the Ohio Revised Code, the codified statutes of Ohio. The official publisher link appears under "Verify the text" on this page.
What subject does Ohio Revised Code § 5725.13 address?
It addresses the rule set out in the section text. Read the section together with the surrounding provisions listed under "Nearby provisions" for the full picture.
Is Ohio Revised Code § 5725.13 still in force?
Statutes are amended, repealed, and renumbered every session. Confirm the current version at the official Ohio source before relying on this text.
Can this page be used as legal advice?
No. This is a reference transcription for research. Applying Ohio law to your facts requires a licensed Ohio attorney who can review the specifics.