Ohio § 5725.26
Full text of Ohio Ohio Revised Code § 5725.26, with citation guidance and answers to common questions.
§ 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
Frequently Asked Questions About Ohio § 5725.26
What does Ohio Revised Code § 5725.26 cover?
Section 5725.26 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 § 5725.26?
A common citation format is "Ohio Revised Code § 5725.26" (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 § 5725.26 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.