Law Commons^™

Constitutional & Property Law—Fourteenth Amendment Due Process Clause & Notice To Be Heard— It Felt So Right But Was All So Wrong: United States Supreme Court Rules Arkansas's Tax-Foreclosure Notice Procedure Fails To Satisfy Due Process Clause When Certified Mail Notice Returns "Unclaimed." Jones V. Flowers, 126 S. Ct. 1708 (2006)., Jenny Wilkes Robertson

University of Arkansas at Little Rock Law Review

Local governments in the United States still rely on real property taxation as a dominant source of revenue. Rather than establish a clear, uniform model of tax collection, the federal government allows each state to develop its own form of governance, resulting in over 150 different tax collection systems within the United States. Unfortunately, not all property taxes are paid, and the county government must seize the delinquent taxpayer's property in order to fulfill the taxpayer's obligation. The Constitution requires the government to give the delinquent taxpayer notice of the pending action. Although recently it appears that the Supreme Court …