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CORPORATE EXCHANGE BUILDINGS IV & V, LTD. v. FRANKLIN CTY. BD. OF REV.

No. 97-996.

82 Ohio St.3d 297 (1998)

CORPORATE EXCHANGE BUILDINGS IV & V, LIMITED PARTNERSHIP, APPELLANT, v. FRANKLIN COUNTY BOARD OF REVISION ET AL., APPELLEES.

Supreme Court of Ohio.

Decided July 1, 1998.

Attorney(s) appearing for the Case

Wayne E. Petkovic, 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, Jeffrey A. Rich and Karol Cassell Fox, for appellee Board of Education of the Westerville City Schools.

Per Curiam.

Partnership contends that the BTA erred in not allocating the purchase price between the two parcels. We disagree.

The amount that the Partnership paid for the two parcels containing Corporate Exchange Buildings IV and V is not in dispute. In addition, the BTA determined that the sale to Partnership was an arm's-length sale; presumably then, the sale price reflects true value. Walters v. Knox Cty. Bd. of Revision (1989...

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