Opinion ID: 4528058
Heading Depth: 1
Heading Rank: 5

Heading: analysis

Text: 1. Original Election of Judicial Foreclosure In his first assignment of error, Barnette argues Pontian’s claim for a tax deed was barred by its original election to proceed to judicial foreclosure. [2-7] The Legislature’s recent amendments to tax sale statutes notwithstanding, the proceedings at issue in this case are governed by the law in effect on December 31, 2009. 2 Under Neb. Rev. Stat. § 77-1801 (Reissue 2009), properties with delinquent real estate taxes on or before the first Monday of March may be sold at a tax sale. The tax sale purchaser acquires a lien on the property, which is represented by a tax certificate. 3 A property owner may redeem a property after a tax certificate has been issued with payment of the amount noted on the tax certificate, other taxes subsequently paid, and 1 Pfizer v. Lancaster Cty. Bd. of Equal., 260 Neb. 265, 616 N.W.2d 326 (2000). 2 See Neb. Rev. Stat. § 77-1837.01(2) (Cum. Supp. 2016). 3 See Neb. Rev. Stat. § 77-1818 (Reissue 2009). - 462 - Nebraska Supreme Court Advance Sheets 305 Nebraska Reports HBI, L.L.C. v. BARNETTE Cite as 305 Neb. 457 interest. 4 If, after 3 years, the property has not been redeemed, there are two methods by which the holder of a tax certificate may acquire a deed to the property: the tax deed method and judicial foreclosure. 5 A tax deed acts to convey the property and may be issued by the county treasurer after proper notice is provided. 6 Judicial foreclosure requires the holder of a tax certificate to foreclose on the lien for taxes in the district court of the county where the property is located. 7 Barnette relies on language in Neun v. Ewing 8 to support his argument that Pontian’s application for a tax deed was barred by its initial filing of a foreclosure action. In Neun, property owners attempted to redeem their property after a foreclosure action had been filed using the procedure set forth in § 77-1824, authorizing redemption from a tax sale prior to the issuance of a tax deed. This court held that once judicial foreclosure has begun, only the separate redemption procedure established by Neb. Rev. Stat. § 77-1917 (Reissue 2009) is available. 9 Recognizing that the two procedures for converting a tax sale certificate into a deed are not interchangeable, the court concluded that once the holder has elected to proceed under chapter 77, article 19, the provisions of such article govern the rights of the parties in relation to the tax sale certificate. In other words, after the election to proceed by judicial foreclosure has been made, both the holder and the property owner are bound by that election. 10 4 See Neb. Rev. Stat. § 77-1824 (Reissue 2009). See, also, SID No. 424 v. Tristar Mgmt., 288 Neb. 425, 850 N.W.2d 745 (2014). 5 See SID No. 424, supra note 4. 6 See § 77-1831 and Neb. Rev. Stat. § 77-1837 (Reissue 2009). 7 See Neb. Rev. Stat. § 77-1902 (Reissue 2009). 8 Neun v. Ewing, 290 Neb. 963, 863 N.W.2d 187 (2015). 9 See id. 10 Id. at 970, 863 N.W.2d at 194. - 463 - Nebraska Supreme Court Advance Sheets 305 Nebraska Reports HBI, L.L.C. v. BARNETTE Cite as 305 Neb. 457 In arriving at its holding, the court articulated: “‘Although the overall objective of both procedures is the recovery of unpaid taxes on real property, these [procedures] “are two separate and distinct methods for the handling of delinquent real estate taxes”’ which are ‘neither comparable nor fungible.’” 11 [8] Barnette argues that this language precluded Pontian from applying for a tax deed because it initially filed a foreclosure action. Neun is distinguishable. The issue in Neun was the manner of redemption permitted once the holder of a tax sale certificate had elected to proceed with judicial forfeiture. Moreover, Barnette’s interpretation of Neun is inconsistent with a plaintiff’s statutory right to voluntary dismissal. Under Neb. Rev. Stat. §§ 25-601 and 25-602 (Reissue 2016), a plaintiff has the right to dismiss an action without prejudice any time before final submission of the case, so long as no counterclaim or setoff has been filed by an opposing party. [9] Here, Pontian’s foreclosure action was dismissed prior to a summons being issued, and no complaint was served on Barnette in that action. Thus, Pontian had a statutory right to voluntarily dismiss its initial filing without prejudice. We hold that Pontian’s election to initially file and dismiss the judicial foreclosure action did not preclude his application for a tax deed. In addition, we clarify that the language used to distinguish between the two methods of converting a tax certificate into a deed in Neun did not abrogate the tax certificate holder’s right to voluntary dismissal under §§ 25-601 and 25-602. In this case, Pontian had a right to voluntary dismissal under §§ 25-601 and 25-602 because no counterclaim or setoff had been filed. 12 11 Id. 12 See id. See, also, Adair Asset Mgmt. v. Terry’s Legacy, 293 Neb. 32, 875 N.W.2d 421 (2016) (stating that existence of different procedures available to holder to convert tax sale certificate into deed does not affect meaning of tax sale certificate). - 464 - Nebraska Supreme Court Advance Sheets 305 Nebraska Reports HBI, L.L.C. v. BARNETTE Cite as 305 Neb. 457 2. Notice Under § 77-1831 (a) Publication in Sarpy County In his second assignment of error, Barnette first argues that publication in Sarpy County was insufficient notice because Pontian knew Barnette lived in Pottawattamie County, Iowa. A tax sale purchaser is not entitled to a tax deed unless he or she provides sufficient notice to the property owner at least 3 months prior to the application for the tax deed. 13 A tax deed is presumptive evidence that notice has been served or published as statutorily required. 14 [10] Although the Legislature has since amended § 77-1832, the version of the statute governing the proceedings at issue here provided, in relevant part, that “[s]ervice of the notice provided by section 77-1831 shall be made by certified mail, return receipt requested, upon the person in whose name the title to the real property appears of record to the address where the property tax statement was mailed . . . .” If the titled owner could not be found upon diligent inquiry, § 77-1834 permitted the purchaser or his or her assignee to publish the notice “in some newspaper published in the county and having a general circulation in the county or, if no newspaper is printed in the county, then in a newspaper published in this state nearest to the county in which the real property is situated.” In Wisner v. Vandelay Investments, 15 this court addressed whether the applicable language in §§ 77-1832 and 77-1834 permitted the holder of a tax certificate to serve a property owner by publication after being unable to serve her by certified mail when the holder had actual knowledge of the property owner’s location. In that case, the holder had sent notice by certified mail, return receipt requested, but the notice was returned as “‘unclaimed.’” 16 This court held that the 13 See § 77-1831. 14 See Neb. Rev. Stat. § 77-1842 (Reissue 2009). 15 Wisner v. Vandelay Investments, 300 Neb. 825, 916 N.W.2d 698 (2018). 16 Id. at 853, 916 N.W.2d at 721. - 465 - Nebraska Supreme Court Advance Sheets 305 Nebraska Reports HBI, L.L.C. v. BARNETTE Cite as 305 Neb. 457 holder had completely complied with the notice requirements of § 77-1832 by proceeding to service by publication after the owner was unable to be served by certified mail at the address where the property tax statement was mailed. 17 [11] We further held that the word “found” in § 77-1834 meant “‘able to be served’” and that the statute authorized the holder of a tax certificate to provide notice by publication if the record owner was unable to be served by certified mail at the address where the property tax statement was mailed, upon proof of compliance with § 77-1832, if the owner in fact lived at such address. 18 The court warned that a contrary holding would permit a property owner that was already deficient in paying real estate taxes to force a judicial foreclosure proceeding by avoiding the notice. 19 Here, Pontian sent notice of its application for a tax deed by certified mail, return receipt requested, to the address where the property tax statement was mailed—Barnette’s residence in Pottawattamie County, Iowa. Barnette had continuously resided at this address for 4 years and had received notices of taxes due on the property at this address. However, Pontian’s notice was returned as “unclaimed.” Pontian then published the notice in Sarpy County as required by § 77-1834. The tax deed was issued after Pontian had complied with both §§ 77-1832 and 77-1834. Section 77-1834 only authorized service by publication in the county where the property was located. 20 Because Pontian was not required to publish notice in any other county except Sarpy County, Pontian’s actual knowledge of Barnette’s location is irrelevant for purposes of this assignment of error. 21 We hold that Barnette has not met his burden of rebutting the statutory presumption that Pontian’s 17 See id. 18 See id. 19 See Wisner, supra note 15. 20 See id. 21 See id. - 466 - Nebraska Supreme Court Advance Sheets 305 Nebraska Reports HBI, L.L.C. v. BARNETTE Cite as 305 Neb. 457 notice was sufficient and that his second assignment of error is accordingly without merit. (b) Misidentification of Guardian In his second assignment of error, Barnette further argues that the notice was defective because it showed Guardian, rather than Pontian, as the party who would apply for the deed. HBI maintains that the error in listing Guardian was immaterial and did not negate the sufficiency of the notice. Section 77-1831 provides: No purchaser at any sale for taxes or his or her assignees shall be entitled to a deed from the treasurer for the real property so purchased unless such purchaser or assignee, at least three months before applying for the deed, serves or causes to be served a notice stating when such purchaser purchased the real property, the description thereof, in whose name assessed, for what year taxed or specially assessed, and that after the expiration of three months from the date of service of such notice the deed will be applied for. [12] Pontian’s notice included the information required and correctly listed Pontian as the party who had purchased the property. Further, this court has held that even the misidentification of the purchaser on the actual tax deed does not render it void. In Ottaco Acceptance, Inc. v. Larkin, 22 the purchaser of a tax certificate had later assigned the tax certificate to another entity. The assignee requested, and was issued, a tax deed for the property, but the tax deed incorrectly identified the assignee as the original purchaser of the property. 23 This court held that the tax deed was in compliance with the statutory requirements and that the misidentification would, at most, necessitate reformation of the tax deed. 24 22 Ottaco Acceptance, Inc. v. Larkin, 273 Neb. 765, 733 N.W.2d 539 (2007). 23 See id. 24 See id. - 467 - Nebraska Supreme Court Advance Sheets 305 Nebraska Reports HBI, L.L.C. v. BARNETTE Cite as 305 Neb. 457 [13] We hold that the inclusion of Guardian as the party that would apply for the tax deed does not render the notice defective, as there is no language in § 77-1831 requiring that the party applying for the tax deed be included. This court will not read into a statute a meaning that is not there. 25 As previously stated, Barnette’s second assignment of error is without merit. 3. Constitutionality of Nebraska’s Tax Sale Notice Requirements and Barnette’s Due Process Rights In his third and fourth assignments of error, Barnette argues Nebraska’s statutory scheme for tax sales is unconstitutional on due process grounds. Specifically, Barnette asserts that his due process rights were violated when Pontian published its notice in Sarpy County pursuant to § 77-1834, knowing Barnette resides in Pottawattamie County, Iowa. The district court found that Pontian had complied with the statutory notice requirements before applying for the tax deed and that the procedures used did not violate Barnette’s due process rights. (a) Presumption of Constitutionality [14,15] A statute is presumed to be constitutional, and all reasonable doubts are resolved in favor of its constitutionality. 26 The burden of establishing the unconstitutionality of a statute is on the one attacking its validity. 27 The unconstitutionality of a statute must be clearly established before it will be declared void. 28 (b) Notice Requirement Before the government may deprive a person of their property, the government must provide “notice reasonably 25 See Wisner, supra note 15; State v. Gill, 297 Neb. 852, 901 N.W.2d 679 (2017); State v. Mortensen, 287 Neb. 158, 841 N.W.2d 393 (2014). 26 State ex rel. Bruning v. Gale, 284 Neb. 257, 817 N.W.2d 768 (2012). 27 Id. 28 Id. - 468 - Nebraska Supreme Court Advance Sheets 305 Nebraska Reports HBI, L.L.C. v. BARNETTE Cite as 305 Neb. 457 calculated, under all the circumstances, to apprise interested parties of the pendency of the action and afford them an opportunity to present their objections.” 29 In Mullane v. Central Hanover Tr. Co., 30 the U.S. Supreme Court held that when a recipient’s address is known, the determination of whether the method of notice is “reasonably calculated” is analyzed at the time the notice is sent. 31 (c) Jones v. Flowers In his brief, Barnette cites Jones v. Flowers 32 in support of his argument that Nebraska’s tax deed notice requirements are unconstitutional. In that case, the U.S. Supreme Court held that the government’s attempt at providing notice of a tax sale was insufficient to satisfy due process when the notice was returned as unclaimed and that the government failed to take additional reasonable steps to provide notice to the property owner before the property was sold. 33 In Jones, the property owner had moved from his home in Little Rock, Arkansas, into an apartment in Little Rock after he and his wife were separated. The mortgage company had been paying the property taxes until the mortgage was paid off, and then the taxes became delinquent. Three years later, the Commissioner of State Lands (Commissioner) sent the owner, by certified mail, notice of the tax delinquency and information about his right to redeem the property. The certified letter was sent to the address of the property where the owner’s wife still lived and was returned as “‘“unclaimed.”’” 34 29 Mullane v. Central Hanover Tr. Co., 339 U.S. 306, 314, 70 S. Ct. 652, 94 L. Ed. 865 (1950). 30 Mullane, supra note 29. 31 Id., 339 U.S. at 318 (“[w]here the names and post office addresses of those affected by a proceeding are at hand, the reasons disappear for resort to means less likely than the mails to apprise them of its pendency”). 32 Jones v. Flowers, 547 U.S. 220, 126 S. Ct. 1708, 164 L. Ed. 2d 415 (2006). 33 Id. 34 Id., 547 U.S. at 224. - 469 - Nebraska Supreme Court Advance Sheets 305 Nebraska Reports HBI, L.L.C. v. BARNETTE Cite as 305 Neb. 457 Two years later, the Commissioner published a notice of public sale in the newspaper. The publication occurred a few weeks prior to the public sale. The Commissioner mailed a second certified letter after receiving a purchase offer for the home, warning the house would be sold if the delinquent taxes were not paid. Again, the letter was returned as “‘unclaimed.’” 35 The owner was eventually notified of the sale when the purchaser had an unlawful detainer notice delivered to the property, and the notice was served on the owner’s daughter. The owner in Jones filed a lawsuit against the Commissioner and the purchaser, alleging that the Commissioner’s failure to provide notice of the tax sale and the right to redeem constituted a taking of his property without due process. The trial court granted summary judgment in favor of the Commissioner and the purchaser, and the Arkansas Supreme Court affirmed, holding that the Commissioner’s attempt to provide notice by certified mail satisfied due process. The U.S. Supreme Court reversed, holding 5 to 3 that under the circumstances presented, “[t]he Commissoner’s effort to provide notice to [the owner] of an impending tax sale of his house was insufficient to satisfy due process . . . .” 36 The Court in Jones recognized that Arkansas’ statutory scheme for providing notice of a tax sale likely satisfied the requirements for due process because sending certified mail to an address that the owner was required by law to keep updated is reasonably calculated to reach the property owner. However, in examining the “‘practicalities and peculiarities of the case,’” 37 the Court compared the Commissioner’s knowledge of ineffective service to sending notice with actual knowledge that the notice was unlikely to reach the recipient because he was imprisoned or incompetent. Because the letter concerned the “important and irreversible” prospect 35 Id. 36 Id., 547 U.S. at 239. 37 Id., 547 U.S. at 230 (quoting Mullane, supra note 29). - 470 - Nebraska Supreme Court Advance Sheets 305 Nebraska Reports HBI, L.L.C. v. BARNETTE Cite as 305 Neb. 457 of losing one’s home, the Court held that additional steps were required. 38 (d) Constitutionality of §§ 77-1832 and 77-1834 In the present case, Barnette has failed to meet his burden of establishing Nebraska’s statutory notice requirements are unconstitutional. Section 77-1832 authorizes notice by certified mail, return receipt requested, to the address where the property tax statement is mailed. If the record owner is unable to be served by certified mail, § 77-1834 authorizes notice by publication upon proof of compliance with § 77-1832 if the record owner lives at the address where the property tax statement was mailed. 39 [16,17] Because § 77-1832 requires service at the address where the property tax statement is mailed, it is reasonably calculated to provide notice to the property owner. 40 Further, notice by publication under § 77-1834 is limited to circumstances, such as those presented here, where the record owner resides at the address where the property tax statement is mailed, but he or she is unable to be served there. 41 For these reasons, we hold that the applicable notice requirements are constitutionally sufficient. (e) Barnette’s Right to Due Process Barnette has also failed to establish that issuance of the tax deed was in violation of his due process rights. In Dusenbery v. United States, 42 the U.S. Supreme Court recognized that the use of the postal service to send certified mail is “a method our cases have recognized as adequate for known addresses.” 43 38 Id., 547 U.S. at 230. 39 See Wisner, supra note 15. 40 See Jones, supra note 32. 41 See id. 42 Dusenbery v. United States, 534 U.S. 161, 122 S. Ct. 694, 151 L. Ed. 2d 597 (2002). 43 Id., 534 U.S. at 169 (emphasis supplied). - 471 - Nebraska Supreme Court Advance Sheets 305 Nebraska Reports HBI, L.L.C. v. BARNETTE Cite as 305 Neb. 457 The Court confirmed that in determining whether due process requirements are satisfied, it is the method of notice that is analyzed and not the result. 44 In Jones, the Court articulated that “the failure of notice in a specific case does not establish the inadequacy of the attempted notice.” 45 And, when assessing the adequacy of notice, “unique information about an intended recipient” must be considered. 46 The test in Jones for the constitutional sufficiency of notice is case specific and analyzes whether the action was something that someone “‘desirous of actually informing’” the homeowner would do. 47 Because additional reasonable steps were available to the State, given the circumstances, the Commissioner’s effort to provide notice to the owner was insufficient to satisfy due process. What is “reasonable in response to new information depends upon what the new information reveals.” 48 The dissent, and the authority it cites, interprets Jones as establishing a new rule requiring the government to make additional attempts at providing notice each time notice is returned as unclaimed. However, the Jones Court explicitly stated: “[W]e disclaim any ‘new rule’ that is ‘contrary to Dusenbery and a significant departure from Mullane.’” 49 (i) Sufficient Notice Under Dusenbery and Mullane The test in Dusenbery for the constitutional sufficiency of notice is whether the chosen method is “‘reasonably calculated’ to apprise a party of the pendency of the action.” 50 As discussed above, both Dusenbery and Mullane recognized that 44 See Dusenbery, supra note 42. 45 Jones, supra note 32, 547 U.S. at 231. 46 Id., 547 U.S. at 230. 47 Id. 48 Id., 547 U.S. at 234. 49 Id., 547 U.S. at 238. 50 Dusenbery, supra note 42, 534 U.S. at 170. - 472 - Nebraska Supreme Court Advance Sheets 305 Nebraska Reports HBI, L.L.C. v. BARNETTE Cite as 305 Neb. 457 when a recipient’s address is known, sending notice by certified mail satisfies due process. 51 Under the circumstances presented here, Pontian’s attempt to provide Barnette with notice of its intent to apply for a tax deed failed; however, under both Dusenbery and Mullane, the attempted notice was adequate. Pontian had actual knowledge of Barnette’s address in Iowa and sent notice to that address. This knowledge is one of the “‘practicalities and peculiarities of the case’” 52 and must be taken into account when assessing the adequacy of notice. Because Pontian had actual knowledge of Barnette’s address, the method of service was reasonably calculated to apprise Barnette of Pontian’s intent to apply for a tax deed. Accordingly, we hold that the notice was constitutionally sufficient. The dissent contends that the focus of Jones was on the fact that the certified mail went unclaimed. We disagree. In Jones, the Court was clearly focused on two “‘practicalities and peculiarities of the case’” 53 that may vary the notice required: 54 the government’s knowledge and the fact that the property interest at stake was the owner’s home. (ii) “New Wrinkle” in Jones The “new wrinkle” presented in Jones was whether the government’s knowledge that notice has failed vitiates the reasonableness of the method used under the circumstances presented. This is demonstrated by the Court’s extensive reliance on two of its prior holdings: Robinson v. Hanrahan 55 and Covey v. Town of Somers. 56 51 See, Dusenbery, supra note 42; Mullane, supra note 29. 52 See Jones, supra note 32, 547 U.S. at 230. 53 Id. 54 Id., 547 U.S. at 227 (“question presented is whether such knowledge on the government’s part is a ‘circumstance and condition’ that varies the ‘notice required’”). 55 Robinson v. Hanrahan, 409 U.S. 38, 93 S. Ct. 30, 34 L. Ed. 2d 47 (1972). 56 Covey v. Town of Somers, 351 U.S. 141, 76 S. Ct. 724, 100 L. Ed. 1021 (1956). - 473 - Nebraska Supreme Court Advance Sheets 305 Nebraska Reports HBI, L.L.C. v. BARNETTE Cite as 305 Neb. 457 Robinson involved a forfeiture proceeding where the State had complied with the statutory requirements for providing notice, but knew the owner was incarcerated at the time. The Court held that the State’s manner of service was not reasonably calculated to apprise the owner of the proceeding because the State knew the individual was not at the address to which the notice was mailed and knew that the individual was unable to get to that address at the time the notice was sent. 57 Similarly, in Covey, the Court held that notice of foreclosure by mailing, posting, and publication did not satisfy due proc­ ess requirements because government officials knew that the property owner was incompetent and that she did not have the protection of a guardian. Jones did not create a formulaic test for deciding when additional attempts at notice are required. The Court determined the return of the owner’s letter as unclaimed constituted “new information” revealed to the government. 58 That information must then be taken into account as one of the “‘practicalities and peculiarities of the case’” when determining whether the attempt at notice was adequate. 59 If the attempt was not adequate, there is an obligation to take additional steps that are reasonable under the circumstances, “if practicable to do so.” 60 The new information presented in Jones was that the owner had either (1) moved from the address or (2) failed to retrieve the certified letter from the post office. Based on this conclusion, the Court provided examples of reasonable steps that could have been implemented after the letter’s return. In doing so, the Court advised: “What steps are reasonable in response to new information depends upon what the new information reveals.” 61 57 Robinson, supra note 55. 58 Jones, supra note 32, 547 U.S. at 234. 59 See id., 547 U.S. at 230. 60 See id., 547 U.S. at 234. 61 Id. - 474 - Nebraska Supreme Court Advance Sheets 305 Nebraska Reports HBI, L.L.C. v. BARNETTE Cite as 305 Neb. 457 (iii) Balancing Interests “‘[D]ue process is flexible and calls for such procedural protections as the particular situation demands.’” 62 In Mathews v. Eldridge, 63 the U.S. Supreme Court instructed that in determining whether the procedures used in providing notice are constitutionally sufficient, the governmental and private interests are analyzed using three distinct factors. These factors include: First, the private interest that will be affected by the official action; second, the risk of an erroneous deprivation of such interest through the procedures used, and the probable value, if any, of additional or substitute procedural safeguards; and finally, the Government’s interest, including the function involved and the fiscal and administrative burdens that the additional or substitute procedural requirement would entail. 64 In Jones, the Court reaffirmed that the reasonableness of notice requires “[b]alancing a State’s interest in efficiently managing its administrative system and an individual’s interest in adequate notice . . . .” 65 When concluding that notice to the owner was inadequate, the Court gave special importance to the fact that the property owner was “in danger of losing his house.” 66 The Court stated: In this case, the State is exerting extraordinary power against a property owner—taking and selling a house he owns. It is not too much to insist that the State do a bit more to attempt to let him know about it when the notice letter addressed to him is returned unclaimed.” 67 62 Mathews v. Eldridge, 424 U.S. 319, 334, 96 S. Ct. 893, 47 L. Ed. 2d 18 (1976) (quoting Morrissey v. Brewer, 408 U.S. 471, 92 S. Ct. 2593, 33 L. Ed. 2d 484 (1972)). 63 Mathews, supra note 62. 64 Id., 424 U.S. at 335. 65 Jones, supra note 32, 547 U.S. at 240. 66 Id., 547 U.S. at 238. 67 Id., 547 U.S. at 239 (emphasis supplied). - 475 - Nebraska Supreme Court Advance Sheets 305 Nebraska Reports HBI, L.L.C. v. BARNETTE Cite as 305 Neb. 457 And, “when a letter is returned by the post office, the sender will ordinarily attempt to resend it, if it is practicable to do so. . . . This is especially true when . . . the subject matter of the letter concerns such an important and irreversible prospect as the loss of a house.” 68 The Court emphasized: “We do not think that a person who actually desired to inform a real property owner of an impending tax sale of a house he owns would do nothing when a certified letter sent to the owner is returned unclaimed.” 69 While the property at issue is one factor to be considered, we do not, as the dissent suggests, limit Jones to cases involving houses. The fact that Jones involved an occupied house was information that must be considered when determining whether the notice was adequate. “[A]ssessing the adequacy of a particular form of notice requires balancing the ‘interest of the State’ against ‘the individual interest sought to be protected by the Fourteenth Amendment.’” 70 In Jones, the Court was balancing the government’s interest against the owner’s interest in an occupied home, and evidence was presented to show that Arkansas’ statutes already required a homeowner to be served by personal service if certified mail is returned. Here, Barnette is attacking the constitutionality of the tax deed issued to Pontian. There is a presumption of constitutionality, and Barnette has the burden of establishing that his due process rights were violated. 71 68 Id., 547 U.S. at 230 (emphasis supplied). 69 Id., 547 U.S. at 229 (emphasis supplied). See, also, id., 547 U.S. at 229 (“we evaluate the adequacy of notice prior to the State extinguishing a property owner’s interest in a home”) (emphasis supplied); id., 547 U.S. at 238 (“at the end of the day, that someone who actually wanted to alert [the owner] that he was in danger of losing his house would do more when the attempted notice letter was returned unclaimed, and there was more that reasonably could be done”) (emphasis supplied). 70 Id., 547 U.S. at 229 (quoting Mullane, supra note 29). 71 See Stenger v. Department of Motor Vehicles, 274 Neb. 819, 743 N.W.2d 758 (2008). - 476 - Nebraska Supreme Court Advance Sheets 305 Nebraska Reports HBI, L.L.C. v. BARNETTE Cite as 305 Neb. 457 Because the particular situation dictates what procedural due process protections are required, 72 it is Barnette’s burden to demonstrate that he is entitled to the same procedural safeguards as those required in Jones. Yet, the record is void of any evidence regarding the burden on the government, and Barnette has presented no evidence demonstrating his property was anything more than a vacant lot. (iv) Reasonable Steps Based on the specific facts presented in Jones, the Court suggested sending a letter by regular mail so that a signature was not required, posting notice on the front door of the property, or addressing mail to “occupant” would be reasonable. These additional steps were deemed reasonable because Arkansas’ statutes already required a homeowner to be served by personal service if certified mail is returned. And, the property at issue was an occupied home. Balancing the State’s interest in efficiency against the owner’s property interest in his home, the Court in Jones rejected as unreasonable the suggestion that the government should conduct a search for the owner’s new address in the local phonebook and government records. The Court determined the government was not required to go that far because such a requirement would impose too great a burden. The Court also noted that “‘[i]t is not [the Court’s] responsibility to prescribe the form of service that the [government] should adopt.’” 73 (v) Desirous of Actually Informing In Jones, the Court explained that “‘when notice is a person’s due . . . [t]he means employed must be such as one desirous of actually informing the absentee might reasonably adopt to accomplish it.’” 74 Thus, if the return of the notice 72 See Mathews, supra note 62. 73 Jones, supra note 32, 547 U.S. at 238 (quoting Greene v. Lindsey, 456 U.S. 444, 102 S. Ct. 1874, 72 L. Ed. 2d 249 (1982)). 74 Id. (quoting Mullane, supra note 29). - 477 - Nebraska Supreme Court Advance Sheets 305 Nebraska Reports HBI, L.L.C. v. BARNETTE Cite as 305 Neb. 457 as unclaimed is new knowledge indicating the chosen method of service is not “desirous of actually informing,” additional reasonable steps are required—but only if such steps are practicable. 75 In the present case, Pontian’s knowledge that the certified letter had been returned as unclaimed did not indicate that its method of service was not desirous of actually informing Barnette. Pontian sent notice to Barnette by certified mail, return receipt requested, to the address where the property tax statement was mailed, as required by § 77-1832. Prior to returning the notice as unclaimed, the post office had made three attempts to deliver the notice. After it was returned as unclaimed, Pontian proceeded to notice by publication in a Sarpy County newspaper, as permitted by § 77-1834. (vi) Practicalities and Peculiarities of Case Jones does not preclude the conclusion we reach today. This case involves substantially different facts and circumstances from those presented in Jones. Other states have rejected the argument that additional steps are required after notice sent to a property owner’s last known and actual address was returned as unclaimed or where property owners have failed to present evidence that they were either not home or not available to claim the notice. The North Carolina Court of Appeals rejected a property owner’s argument that Jones required additional steps after a notice was returned as unclaimed and held that the notice sent to the property owner’s last known and actual address complied with due process requirements. 76 The Supreme Court of New York, Appellate Division, recognized that when mailings had been sent to the property owners’ current and correct addresses but returned as unclaimed, the lack of evidence indicating 75 Id. 76 St. Regis of Onslow County v. Johnson, 191 N.C. App. 516, 663 S.E.2d 908 (2008). - 478 - Nebraska Supreme Court Advance Sheets 305 Nebraska Reports HBI, L.L.C. v. BARNETTE Cite as 305 Neb. 457 property owners were not home or legitimately unavailable to sign for the letter was “‘unique information about [the] intended recipient[s]’” to be taken into account when determining whether notice was reasonable. 77 Addressing the sufficiency of notice in a breach of contract action, the Pennsylvania Court of Common Pleas has also held that “[w]hen a letter is returned as ‘refused’ or ‘unclaimed,’ the notice is sufficient if it is apparent that the address was valid and could be located by the postal office.” 78 In Mikhaylov v. U.S., 79 the U.S. District Court for the Eastern District of New York similarly recognized that in the context of asset forfeiture, “[a] written notice sent, via certified mail, to any known addresses, combined with published notices, ordinarily satisfies the Mullane standard.” The court stated: The only arguable exceptions are: where the gov- ernment knows or should know that the written notice will not reach the intended recipient (e.g., the written notice is returned as undeliverable), and it can obtain the recipient’s correct address internally (e.g., the recipient is already in the government’s custody). . . . Or, where the government knows or should know that the intended recipient will not understand the written notice (e.g., the recipient lacks the mental capacity). 80 Here, Barnette’s actual address was known and the notice was correctly sent to that address. In contrast to Jones, 81 the property at issue in this case was not Barnette’s home. Barnette’s home is in Council Bluffs, Iowa, where he has 77 Temple Bnai Shalom of Great Neck v. Village of Great Neck Estates, 32 A.D.3d 391, 393, 820 N.Y.S.2d 104, 106 (2006) (quoting Jones, supra note 32). 78 Masergy Communications, Inc. v. Atris, Inc., No. 06-24948, 2007 WL 5479856 (Pa. Com. Pl. Oct. 4, 2007). 79 Mikhaylov v. U.S., 29 F. Supp. 3d 260, 267 (E.D.N.Y. 2014). 80 Id. at 267-68. 81 Jones, supra note 32. - 479 - Nebraska Supreme Court Advance Sheets 305 Nebraska Reports HBI, L.L.C. v. BARNETTE Cite as 305 Neb. 457 continuously resided throughout the entire tax sale process and admits to having received tax notices for the property at issue there. Because Pontian’s notice was sent to Barnette’s actual address, the only new information revealed by the return of the letter was that either (1) Barnette had not been home during the attempts at delivery, and then failed to retrieve the letter from the post office, or (2) Barnette had been avoiding service. The dissent cites two cases in support of its position. However, there is a distinct difference between the factual circumstances in those cases and the one before us today. In each case, the property owner had denied having actual notice of the pending proceedings. Moreover, in Schlereth v. Hardy, 82 the court found that the property owner “was not offered a certified letter by the postal worker that she refused to accept—she simply failed to retrieve a letter, the substance of which was unknown to her.” Again, it is Barnette’s burden to establish issuance of the tax deed was unconstitutional. 83 However, he has not offered any evidence to show that the notice was not reasonably calculated to apprise him of Pontian’s intent to apply for a tax deed. During oral argument, Barnette’s counsel admitted there was no evidence in the record regarding why Barnette had not accepted the letter. Barnette has not alleged that he was unaware of the attempts at service or that he was unavailable to claim the letter. Barnette has also not alleged a lack of actual knowledge of Pontian’s intent to apply for a tax deed. This differs from the property owner in Jones who had demonstrated that he had only learned of the pendency of the proceedings after his home had already been sold. 84 Sending notice to Barnette at his actual residence demonstrates Pontian was desirous of actually informing Barnette of its intention to apply for a tax deed. Accordingly, we hold that 82 Schlereth v. Hardy, 280 S.W.3d 47, 52 n.4 (Mo. 2009). 83 See Stenger, supra note 71. 84 See Jones, supra note 32. - 480 - Nebraska Supreme Court Advance Sheets 305 Nebraska Reports HBI, L.L.C. v. BARNETTE Cite as 305 Neb. 457 the notice was constitutionally sufficient under the standard articulated in Jones. The dissent correctly asserts that sending Barnette notice by regular mail would have imposed little burden on Pontian. However, regardless of the level of burden imposed, Pontian was not obligated to do so. The Court of Appeals of New York rejected a similar argument when holding that the government was not required to take additional steps under Jones after tax bills and a notice of foreclosure proceeding were sent by regular mail, but returned as undeliverable because the owners had not shown that there were any steps that would have yielded the owners’ new address. 85 Here, the burden lies on Barnette, and he has presented no evidence to show that there were additional reasonable steps and that these additional steps would be practicable. Even assuming the dissent’s interpretation of Jones is correct, and the return of notice as unclaimed independently triggers an obligation to take additional reasonable steps when notice is sent to the property owner’s actual residence, these steps are still not constitutionally required unless it is “practicable to do so.” 86 The Oxford English Dictionary defines “practicable” as “[a]ble to be done or put into practice successfully; feasible; able to be used; useful, practical, effective.” 87 The U.S. Court of Appeals for the Seventh Circuit has recognized: “The Constitution does not require that an effort to give notice succeed. . . . If it did, then people could evade knowledge, and avoid responsibility for their conduct, by burning notices on receipt—or just leaving them unopened . . . .” 88 85 Mac Naughton v. Warren County, 20 N.Y.3d 252, 982 N.E.2d 1237, 959 N.Y.S.2d 104 (2012). 86 See Jones, supra note 32, 547 U.S. at 234. 87 “Practicable,” Oxford English Dictionary Online, http://www.oed.com/ view/Entry/149217 (last visited Apr. 4, 2020). 88 Ho v. Donovan, 569 F.3d 677, 680 (7th Cir. 2009) (citing Dusenbery, supra note 42). - 481 - Nebraska Supreme Court Advance Sheets 305 Nebraska Reports HBI, L.L.C. v. BARNETTE Cite as 305 Neb. 457 In this case, regular mail (or mail addressed to “occupant”) would not likely have been useful or effective, especially given the fact Barnette has not alleged that he was unaware of the delivery attempts or that he was unavailable to claim the letter. To the extent the dissent discusses Neb. Rev. Stat. § 25-520.01 (Reissue 2016) and its requirement that along with publication, parties must mail a copy of the published notice to all parties having a direct legal interest in the action when the party’s name and address are known, the Legislature has not included the same requirement when publishing under § 77-1834. While the inclusion of such a requirement may be appropriate, its absence does not affect the constitutionality of the notice provided in the case before us. Under the totality of circumstances presented, Pontian’s attempt at notice was “‘desirous of actually informing’” Barnette of its intent to apply for a tax deed. 89 Pontian complied with §§ 77-1832 and 77-1834 and was not required to publish notice anywhere other than Sarpy County. Accordingly, we hold that the notice was constitutionally sufficient. There is no merit to Barnette’s third and fourth assignments of error. 4. Action to Quiet Title In his fifth assignment of error, Barnette reasserts his claims of defective notice and service and argues the statutory time period for obtaining a deed to the property has expired. As set forth above, Pontian’s notice of its intent to apply for a tax deed was not defective. This argument is meritless.