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Income Taxes (Tables)
 6 Months Ended
Jun. 30, 2019
Income Tax Disclosure [Abstract]  
Reconciliation between Statutory Income Tax and Effective Tax Rate
A reconciliation between the statutory income tax and LCNB's effective tax rate on income from continuing operations follows:
 
Three Months Ended June 30,
 
Six Months Ended June 30,
 
2019
 
2018
 
2019
 
2018
Statutory tax rate
21.0
 %
 
21.0
 %
 
21.0
 %
 
21.0
 %
Increase (decrease) resulting from:
 

 
 

 
 

 
 

Tax exempt interest
(1.5
)%
 
(4.3
)%
 
(1.7
)%
 
(4.4
)%
Tax exempt income on bank owned life insurance
(0.7
)%
 
(1.2
)%
 
(0.7
)%
 
(1.2
)%
Captive insurance premium income
(0.9
)%
 
(1.3
)%
 
(0.9
)%
 
(1.0
)%
Other, net
(0.8
)%
 
0.9
 %
 
(0.7
)%
 
0.7
 %
Effective tax rate
17.1
 %
 
15.1
 %
 
17.0
 %
 
15.1
 %