Klingsheim v. Cordell

Summary

The court held that a county treasurer must conduct further diligent inquiry after sending tax-sale notice only when known facts show that the taxpayer could not have received the notice. Because the notices were mailed to the taxpayers’ current address of record, were accepted by a relative at an apparently adjacent address, and were not returned undelivered, the treasurer satisfied both the statute and due process. The court reversed the court of appeals and remanded for further proceedings.