Other real estate owned consists of the following at the dates indicated:
| | | | | | | | | | | | | (in thousands) | December 31, 2025 | | December 31, 2024 | | Real Estate Owned Acquired by Foreclosure: | | | | | Residential | $ | 351 | | | $ | 226 | | | Construction & land development | 8,161 | | | 3 | | | Non-farm non-residential | 26,572 | | | 90 | | | Total Other Real Estate Owned and Foreclosed Property | 35,084 | | | 319 | | | Allowance for Other Real Estate Owned losses | — | | | — | | | Net Other Real Estate Owned and Foreclosed Property | $ | 35,084 | | | $ | 319 | |
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