Klingsheim v. Cordell

Summary

The court held that a county treasurer must conduct an initial diligent inquiry to identify and notify the taxpayer, but owes a further inquiry duty after mailing notice only when known facts show that the taxpayer could not have received it. Because the notices were mailed to the current tax-roll address, were accepted by a relative at an apparently adjacent address, and were not returned as undeliverable, the Treasurer had no further inquiry duty and satisfied due process. The court reversed the court of appeals and remanded for further proceedings.