Luster v. Bank of Chelsea

In Luster v. Bank of Chelsea, 1986 OK 74, 730 P.2d 506, the treasurer mailed the notice required by section 3106 to the mineral interest owner because the tax rolls erroneously reflected that he was the owner of all interests in the property. The Luster Court held that fundamental due process required notice reasonably calculated, under all the circumstances, to apprise a party of the pendency of the action and afford them an opportunity to present objections. "It is the totality of the circumstances and conditions of each individual case that determines if the constitutional requirements of due process are satisfied." Finding the treasurer's failure to mail any notice of the tax sale to Luster a constitutional infirmity, the Luster Court held that the treasurer did not acquire jurisdiction to issue a valid tax certificate and, therefore, any tax deed subsequently issued on the basis of that certificate was void.