In Garcia v. Ted Parks, L.L.C., 2008 OK 90, 195 P.3d 1269, the Supreme Court noted the record in that case did "not disclose when or if the landowner was served actual notice that her property was going to be sold by the county assessor on October 6, 2003-the event that triggered the dispute." The Court found that "to the extent that the statute implies that failure to give actual notice to a record owner who was living on the property and whose whereabouts were known does not affect the validity of the tax sale, it conflicts with constitutionally protected due process notice requirements." Id. The Court went on to state, "A constitutionally deficient tax sale is void and ineffective, and failure to comply with the notice requirements deprives the county treasurer of jurisdiction." Id. The Court explained the process of obtaining a tax deed as follows: "When a tax sale is held by the county treasurer, the first person to pay the delinquent taxes in full with accompanying costs is issued a certificate of tax sale. After that sale, the purchaser must wait two years for the record owner to pay the back taxes, interest, and costs. If the owner does not do so within that period, the holder of the certificate can exchange the certificate of tax sale for a deed to the land. Pursuant to 68 O.S. Supp. 2002 3118, to obtain the deed, the holder of the certificate must serve the record owner with notice of the application for the tax deed. Thereafter, the record owner has 60 days to redeem the property." Id. Because compliance with statutes prescribing the manner of service and issuance of a tax deed is mandatory, we "may set aside a tax deed if the certificate holder fails to comply with the statutory notice requirements." Id. "A tax deed issued under defective notice is void." Id.