The Kelseys failed to take steps to satisfy their burden as taxpaying landowners of remaining apprised of the tax payment proceedings instituted against their property. The Town gave the Kelseys a reasonable opportunity to learn of the pending foreclosure, thus satisfying the Kelseys's due process rights. Remanded to the Superior Court with direction to remand to the District Court for entry of a judgment in favor of the plaintiffs. The court further found that the Addison post office would not hold certified mail for the Kelseys. Taxes may not be applied to a period for which an abatement request or appeal has not been resolved unless approved in writing by the taxpayer.
Actual notice is that which gives actual knowledge, or the means to such knowledge.
Notice does not mean knowledge-actual knowledge is not required.