Land v. BAS, LLC
BAS, a California LLC, purchased commercial property in Arkansas but failed to pay property taxes on it for two years, resulting in the Commissioner of State Lands selling the property after sending two notices to two different addresses on file and receiving no response from one and a return notice from the other. The court ruled the sale was proper and did not violate the due process clause nor constitute a state or federal taking, because the Commissioner had no knowledge that the first notice was not received. The court also held that the Federal Supremacy Clause did not require state courts to review federal claims that were barred by sovereign immunity provision in state constitution.