Jones v. Flowers, 547 U.S. 220 (2006), was a decision by the Supreme Court of the United States involving the due process requirement that a state give notice to an owner before selling his property to satisfy his unpaid taxes. The Court ruled, 5-3, that after a mailed notice was returned unclaimed, a state was required by the Due Process Clause of the Fourteenth Amendment to take additional reasonable steps to notify the owner before the sale could proceed. The Court's opinion was delivered by Chief Justice John G. Roberts, his fourth majority opinion after his confirmation to the Court in 2005 and his first to provoke any dissenting opinions.
The Court had last addressed the issue of notice in Dusenbery v. United States, 534 U.S. 161 (2002), which held that the government need only take steps reasonably calculated to provide notice even if actual notice is not achieved. The four justices who dissented in Dusenbery now formed the majority with Roberts in Jones v. Flowers, distinguishing the prior case on the basis that the government in Dusenbery did not know that its method of notice had failed before the taking occurred. Justice Clarence Thomas, in dissent, believed the Court was instead undermining Dusenbery, which he argued implicitly dictated a result contrary to the majority's decision.
Read more about Jones V. Flowers: Opinion of The Court, Subsequent Developments
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