Tax Certificate Investments, Inc. v. Smethers

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that the purchaser properly sent the notices to the address indicated by the official property records
• holding that a single notice of pending tax sale mailed to most recent address provided by joint owners of record, a former married couple, satisfied due process
• notice to property owner sufficient if mailed by certified mail to address maintained by county auditor
• “the burden of notifying the county taxing authority of the taxpayer’s correct address [is] upon the taxpayer. If . . . notice reaches this address, then notice is sufficient[.]”

Source: CourtListener parenthetical corpus (CC0).