Dickson, J.
This appeal challenges a judgment setting aside a tax deed. The deed had been issued to McCord Investments, LLC, upon the petition of the Marion County Auditor following the one-year redemption period after a tax sale. But, in response to a motion to set aside the tax deed filed on behalf of Sawmill Creek, LLC, the trial court conducted an evidentiary hearing, ultimately setting aside the tax deed on grounds that the Auditor’s effort to notify Sawmill Creek of the tax sale was constitutionally deficient for failing to meet the requirements of due process. We granted transfer and now reverse the trial court.
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In the present case, regarding the Auditor’s attempt to notify Sawmill (Saw Creek), the trial court found, in sum: (1) that three certified letters were mailed to the Dandy Trail Address each of which were returned; (2) that a title search was conducted on the Property and neither the Indiana Secretary of State nor “any business listing” revealed Saw Creek; and (3) that notice was published “in the newspaper, on the Auditor’s website and on a bulletin board outside the Clerk’s office.” Findings of Fact, Conclusions of Law, and Judgment, Appellants’ App’x at 18–19. Based upon this, the trial court concluded “that the notices of the tax sale of the Property and of Sawmill’s right to redeem . . . were constitutionally deficient, so that the issuance of the Tax Deed to McCord violated due process” because “there were additional reasonable steps that the Auditor practicably could have taken to attempt to provide notice to Sawmill before selling the Property.” Id. at 21. We disagree.
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For the foregoing reasons the judgment of the trial court is reversed. Sawmill’s motion to set aside the tax deed is denied.
Shepard, C.J., and Sullivan and David, JJ., concur.
Rucker, J., dissents with separate opinion.
Rucker, J., dissenting.
Due in part to the owner’s inadvertence and lack of attention to detail a four acre lot, for which the owner paid $450,000.00, was sold at a tax sale for $20,000.00. Applying Jones v. Flowers, 547 U.S. 220 (2006) the trial court determined that the Auditor’s tax sale notice was constitutionally deficient. The Court Appeals agreed and affirmed the trial court. I also agree and would likewise affirm. Therefore I respectfully dissent.