Knickerbocker Properties, Inc. XLII v. Delaware County Board of Revision

{¶ 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 of Education of Olentangy Local Schools (“BOE”) caused the defect by failing to use Knickerbocker’s proper address on the valuation complaint. Placing the correct address on the…