In Smith v. Cliffs on the Bay Condominium Ass'n, 463 Mich 420; 617 NW2d 536 (2000), notice of the hearing and redemption right under MCL 211.131e; MSA 7.190(3) was sent to the landowner's last known corporate address by certified mail, but was returned as undeliverable. The landowner argued that the Department of Treasury should have attempted to ascertain its current address once the Department became aware that the notice was not delivered. The Court of Appeals agreed. Supreme Court rejected this argument and held that compliance with the notice procedures set forth in the General Property Tax Act, MCL 211.1 et seq.; MSA 7.1 et seq., satisfied due process. Id. at 428-429. The Court noted that the statute generally provides for mailed notice to the owner at the owner's last known address. Id. at 429. See, e.g., MCL 211.61a(2); MSA 7.106(2) ("The county treasurer shall mail the notice by first-class mail, address correction requested, to each person, directed to his or her last known post office address with postage fully prepaid."). The Court held that even though one of the mailings was returned as undeliverable, the state did not have an obligation to investigate the owner's new address. Id.