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DUBLIN SENIOR COMMUNTY LTD. PARTNERSHIP v. FRANKLIN CTY. BD. OF REVISION

No. 97-4.

80 Ohio St.3d 455 (1997)

DUBLIN SENIOR COMMUNITY LIMITED PARTNERSHIP, APPELLANT, v. FRANKLIN COUNTY BOARD OF REVISION ET AL., APPELLEES.

Supreme Court of Ohio.

Decided December 31, 1997.

Attorney(s) appearing for the Case

Arter & Hadden and Donald G. Paynter, for appellant.

Ronald J. O'Brien, Franklin County Prosecuting Attorney, and Matthew H. Chafin, Assistant Prosecuting Attorney, for appellees Franklin County Board of Revision and Franklin County Auditor.

Teaford, Rich & Wheeler and Jeffery A. Rich, for appellee Dublin City School Board of Education.

Per Curiam.

Dublin's first contention is that its purchase of the note and mortgage from MIF Realty L.P. was an arm's-length transaction which established the best evidence of true value for the property. Dublin further contends that the BTA mischaracterized the transaction and misconstrued R.C. 5713.03 by not accepting the purchase of the note and mortgage as a sale that established value. We disagree...

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