Tommy Land v. Bas, LLC; Parcel Strategies…

Summary

The court held that the Commissioner’s notice of the Arkansas tax sale satisfied due process because it was sent by certified mail to the property owner’s last known address and postal tracking showed delivery. Because BAS failed to establish an unconstitutional or illegal act, the official-capacity action was barred by sovereign immunity, and the Commissioner was entitled to summary judgment. The court also rejected BAS’s takings and Supremacy Clause theories.