Dublin Senior Community Ltd. Partnership v. Franklin County Board of Revision

*458 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.

Despite Dublin’s claims to the contrary, two separate and distinct transactions resulted in Dublin’s acquisition of the real property. In the transaction between Dublin and MIF Realty L.P.,…