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Income Taxes
 3 Months Ended
Mar. 31, 2019
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
March 31,
 
 
2019
 
2018
Statutory tax rate
 
21.0
 %
 
21.0
 %
Increase (decrease) resulting from:
 
 

 
 

Tax exempt interest
 
(1.9
)%
 
(4.5
)%
Tax exempt income on bank owned life insurance
 
(0.7
)%
 
(1.2
)%
Captive insurance premium income
 
(0.9
)%
 
(0.6
)%
Other, net
 
(0.6
)%
 
0.4
 %
Effective tax rate
 
16.9
 %
 
15.1
 %