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  5. 760 P.2d 1320 (1988)
 

MT. SEXTON PROPERTIES v. DEPT. OF REV.

OTC 2510; SC S34654.

760 P.2d 1320 (1988)

306 Or. 465

MT. SEXTON PROPERTIES, Inc., an Oregon Corporation, and Rogue Vista Enterprises of Oregon, Ltd., a Limited Oregon Partnership, Appellants, v. DEPARTMENT OF REVENUE, State of Oregon, and Josephine County, Respondents.

Supreme Court of Oregon, In Bank.

Decided August 30, 1988.

Reconsideration Denied September 29, 1988.

Attorney(s) appearing for the Case

Donald H. Coulter, of Myrick, Coulter, Seagraves, Myrick, Adams & Davis, Grants Pass, argued the cause and filed the brief for appellants.

Ted E. Barbera, Sr. Asst. Atty. Gen., Salem, argued the cause for respondent Department of Revenue. With him on the brief was Dave Frohnmayer, Atty. Gen., Salem.

James H. Boldt, Josephine County Legal Counsel, Grants Pass, argued the cause and filed a brief for respondent Josephine County.

JONES, Justice.

This case presents the question whether plaintiff taxpayers must receive specific notice of the judicial review of the Department of Revenue's determination of forest land values before those values can be used by county assessors to determine the property tax assessment for plaintiffs' land. Plaintiffs claim that the statutory scheme of notice and the notice of judicial review of the Department's valuations provided through publication were inadequate...

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