Jones v. Flowers
Jones sued the Arkansas Commissioner of State Lands (Flowers) claiming that the sale of his house for failure to pay taxes violated his rights under the United States constitution because Jones never received notice of the sale. Mr. Jones owned a house. In 1993, Jones moved into an apartment and his wife continued to live in the house; Jones did not notify the tax authority about his new address. After Jones failed to pay property taxes on the house for several years, the Commissioner of State Lands sent a notice stating that if the taxes were not paid the residence would be sold. The notice was sent to the house by certified mail and returned as “unclaimed.” Eventually, the property was sold by the state to Flowers.
The Arkansas Supreme Court upheld the sale, finding that the state complied with due process requirements in sending notices by certified mail to Jones' last known address. According to United States Supreme Court in Dusenbery v. United States, actual notice is not required for due process as long as the notice given is reasonably calculated to apprise a party of its rights.
Question Presented:
When mailed notice of a tax sale or property forfeiture is returned undelivered, does due process require the government to make any additional effort to
locate the owner before taking property?
