The Fourteenth Amendment to the United States Constitution says no state shall “deprive any person of life, liberty, or property, without due process of law.” Tax debtors and other interested parties are entitled to notice and a reasonable opportunity to be heard before they can permanently lose their property interests. Under Louisiana’s tax sale laws, “duly notified” means an effort meeting the requirements of due process was made to identify and notify the interested person. Actual notice is not required, but is preferred. Notice can be provided by you or the tax collector. Notice can be provided after the tax sale, including through service of a petition to quiet title.