As used in Title LVII of the Revised Code, "other taxable intangibles" and "other intangible property" include every valuable right, title, or interest not comprised within or expressly excluded from any of the other definitions set forth in sections 5701.01 to 5701.09, inclusive, of the Revised Code.
Ohio Rev. Code Ann. § 5701.09
Other taxable intangibles, other intangible property defined
Applied in 2 court decisions — leading case LaBorde v. City of Gahanna (2013)
Most recently applied in LaBorde v. City of Gahanna (May 2013)
Effective: October 1, 1953; Latest Legislation: House Bill 1 - 100th General Assembly
Official source: Ohio Laws & Administrative Rules (Legislative Service Commission). Reproduced from public-domain Ohio statutes; confirm against the official source for the current text. Not legal advice.