Klingsheim v. Cordell

Summary

The court held that a county treasurer satisfies the statutory duty of diligent inquiry when the taxpayer's current address in the tax records is used and the notice is accepted at that address or an apparently adjacent address by a relative, unless the known facts show that the taxpayer could not have received the notice. The court also held that the notices satisfied due process because they were reasonably calculated to inform the Cordells of the tax-deed proceedings and their redemption rights. The court reversed the court of appeals and remanded for further proceedings.