Editor's Note: The land under the One Detroit Center is not included in the potential sale, and will still be owned by iStar financial under a long-term ground lease. Only the 957,000 square-foot building is for sale.

DETROIT, MI - The 45-floor, 957,000-square-foot One Detroit Center in downtown Detroit is on the market for $100 million, Crain's Detroit Business reports.

One of the largest office buildings in Detroit, third to the Compuware Corp. headquarters and the Penobscot Building , One Detroit Center was offered for sale to the Detroit Police and Fire Retirement System, which currently owns space in the building, according to Crain's.

The $104.49 per square foot offer was declined last month, a spokesman for the retirement system told Crain's.

If sold, the $100 million deal would be the second largest sale of an office building in 2014.

The building was built in 1993, and is the second tallest skyscraper in Detroit.

Read the full report here.

Ian Thibodeau is the entertainment and business reporter for MLive Detroit. He can be reached at ithibode@mlive.com, or follow him on Twitter.