Bradley Klingsheim v. Carl A. Cordell and Wanda M. Cordell

Summary

The court held that a county treasurer satisfies the statutory duty of diligent inquiry by sending notice to the current address in the tax records and need investigate further only when known facts show that the taxpayer could not have received the notice. Because the notices were accepted by a relative at an apparently adjacent address and were not returned as undeliverable, no further inquiry was required, and the notices also satisfied due process. The court therefore reversed the court of appeals and remanded for further proceedings.