High Quality Content by WIKIPEDIA articles! Jones v. Flowers, 547 U.S. 220 (2006), was a decision by the Supreme Court of the United States involving the due process requirement that a state give notice to an owner before selling his property to satisfy his unpaid taxes. The Court ruled, 5-3, that after a mailed notice was returned unclaimed, a state was required by the Due Process Clause of the Fourteenth Amendment to take additional reasonable steps to notify the owner before the sale could proceed. The Court`s opinion was delivered by Chief Justice John G. Roberts, his fourth majority opinion after his confirmation to the Court in 2005 and his first to provoke any dissenting opinions.