Ohio Code § 5725.26
Ohio Code § 5725.26. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5725.26.
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 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 § 5725.26
- 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 § 5725.26?
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 § 5725.26 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 § 5725.26 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Statutes are amended, repealed, and renumbered every session.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.