Court of Civil Appeals of Oklahoma July 10, 2000, No. 98948 (Decker v. James)

OPINION

ADAMS, J:

1 1 In September of 1996, the Tulsa County Treasurer listed property owned by Carol James in Tulsa County, Oklahoma for sale for delinquent ad valorem taxes. The treasurer caused appropriate notices to be published and mailed by certified mail. However, the notice mailed to Carol James was returned to the treasurer as "unclaimed.