Ohio § 5725.25
Full text of Ohio Ohio Revised Code § 5725.25, with citation guidance and answers to common questions.
§ 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 .
Frequently Asked Questions About Ohio § 5725.25
What does Ohio Revised Code § 5725.25 cover?
Section 5725.25 is part of the Ohio Revised Code, the codified statutory law of Ohio. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Ohio § 5725.25?
A common citation format is "Ohio Revised Code § 5725.25" (Ohio). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Ohio law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Ohio official source linked on this page or consult a licensed Ohio attorney.
How does Ohio § 5725.25 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Ohio can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Ohio.