Rylwell, LLC; and John Thurston, Arkansas Commissioner of State Lands, Appellants v. Men Holdings 2, LLC; House…

Summary

The court affirmed summary judgment setting aside the tax sale because the State had actual written information that Men Holdings claimed an interest in Parcel 700, yet failed to take additional reasonable steps after its mailed notice was returned undelivered. The court held that an unrecorded interest can qualify as a legally protected property interest and that statutory notice procedures do not displace the constitutional duty to provide notice reasonably calculated to reach an identifiable interested party. Chief Justice Hannah, concurring, agreed with the result but would have held that the Commissioner also failed to strictly comply with the statutory notice requirements.