J. R. SIMPLOT COMPANY v. DEPARTMENT OF REVENUE TC 2812In the Oregon Tax Court. July 28, 1989. Taxation — Review, correction or setting aside assessment —Right of review 1. There are four steps in the “normal” appeal process: (1) Board of Equalization (ORS 309.100), (2) Department of Revenue (ORS 305.275), (3) Tax Court (ORS 305.560) […]