Whether the Controller's actions under the California Unclaimed Property Law violate the Due Process and Takings Clauses of the Fourteenth and Fifth Amendments

1. Whether the Controller’s actions under color of the California Unclaimed Property Law, Cal. Civ. Proc. Code §§ 1300, et seq. (“UPL”), violate the Due Process Clause of the Fourteenth Amendment because they deprive owners of their property without affording constitutionally adequate notice. 2. Whether the Controller’s actions under color of the California UPL violate the Takings Clause of the Fifth Amendment because state employees and their commissioned private auditors seize, sell, and destroy private property without just compensation.