Ohio Code § 5725.25
Ohio Code § 5725.25. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5725.25.
(A) The real estate of a domestic insurance company shall be taxed in the place where
it is located, the same as the real estate of other persons is taxed, but the tax
provided for by sections 5725.01 to 5725.26 of the Revised Code , shall be in lieu of all other taxes on the other property and assets of such domestic
insurance company, except as provided in division (B) of this section, and of all
other taxes, charges, and excises on such domestic insurance companies, and all other
taxes on the stockholders, members, or policyholders of such company by reason of
their stock or other interest in such insurance company, except as to annuities or
the right to receive the proceeds of a policy payable after its maturity in installments,
or left with the company at interest. Sections 5725.01 to 5725.26 of the Revised Code do not assess any tax on any foreign insurance company or affect any tax on a foreign
insurance company under any laws of this state. (B) Tangible personal property taxable under Chapter 5711. of the Revised Code shall
be subject to taxation if it is owned by a domestic insurance company and leased or
held for the purpose of leasing to a person other than an insurance company for use
in business. (C) For reports required to be filed under section 5725.14 of the Revised Code in 2003 and thereafter, nothing in this section shall be construed to exempt the
property of any dealer in intangibles under section 5725.13 of the Revised Code from the tax imposed under section 5707.03 of the Revised Code .
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5725.25
- 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 § 5725.25?
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 § 5725.25 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 § 5725.25 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?
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