TYACK, Judge.
In July 1987, Dublin Techmart Limited Partnership ("Dublin Techmart") purchased an office complex in Dublin, Ohio for $10,725,000. As a result of the sale, the Dublin City School District filed an action pursuant to R.C. 5715.19(A)(1), asking that the assessment for the tax year 1987 be revised to correspond with the fair market value of the office complex as established by the sale price. In response, Dublin Techmart filed a complaint asserting a lesser...
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