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Income Taxes
 6 Months Ended
Jun. 30, 2015
Income Tax Disclosure [Abstract]  
Income Taxes
Income Taxes
 
A reconciliation between the statutory income tax and LCNB's effective tax rate on income from continuing operations follows:
 
For the Three Months Ended
June 30,
 
For the Six Months Ended
June 30,
 
2015
 
2014
 
2015
 
2014
Statutory tax rate
34.0
 %
 
34.0
 %
 
34.0
 %
 
34.0
 %
Increase (decrease) resulting from:
 

 
 

 
 

 
 

Tax exempt interest
(5.4
)%
 
(6.2
)%
 
(5.4
)%
 
(8.3
)%
Tax exempt income on bank owned life insurance
(1.2
)%
 
(1.7
)%
 
(1.3
)%
 
(2.3
)%
Other, net
0.4
 %
 
(1.7
)%
 
0.4
 %
 
—
 %
Effective tax rate
27.8
 %
 
24.4
 %
 
27.7
 %
 
23.4
 %