KNICKERBOCKER PROPERTIES v. BD.

No. 2007-0896.

119 Ohio St.3d 233 (2008)

2008-Ohio-3192

KNICKERBOCKER PROPERTIES, INC. XLII, Appellant, v. DELAWARE COUNTY BOARD OF REVISION et al., Appellees.

Supreme Court of Ohio.

Decided July 3, 2008.


Attorney(s) appearing for the Case

Sleggs, Danzinger & Gill Co., L.P.A., and Todd W. Sleggs, for appellant.

Rich, Crites & Dittmer, L.L.C., Jeffrey A. Rich, and Mark H. Gillis, for appellee Board of Education of the Olentangy Local School District.

David Yost, Delaware County Prosecuting Attorney, for appellees Delaware County Board of Revision and Delaware County Auditor.


LUNDBERG STRATTON, J.

{¶ 1} Knickerbocker Properties, Inc. XLII, which purchased the subject parcel—an apartment complex—on December 17, 2003, for a price of $27,605,000, appeals from a decision of the Board of Tax Appeals ("BTA"). The BTA affirmed the board of revision ("BOR") and adopted the sale price as the value of the property. Knickerbocker complains that it did not receive notice of the hearing at the BOR and that the Board...

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