Mt. Sexton Properties, Inc. v. Department of Revenue

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, so that an application of the Department’s property values to plaintiffs’ land is a violation of plaintiffs’ due process 1 rights when that…