Whether due process requires additional notification efforts by a tax sale purchaser when the return mail receipt is returned with only notations by a mail carrier and/or a line through the signature block, and follow-up first class notices are returned

QUESTION PRESENTED I. During the COVID-19 pandemic under the United States Postal Service’s altered signature accountable mail policy to accommodate health concerns, when the return mail receipt is returned to the tax sale purchaser with only notations by a mail carrier and/or a line through the signature block, the mail carriers failed to follow the altered signature protocol, and follow-up first class notices were returned, does due process require the tax sale purchaser to make additional efforts to notify the owner before the state can issue a tax deed?