The U.S. Postal Service has seen increased demands on its
services over the last year. In fact, the majority of us have had
an experience with a piece of mail that took a little longer than
expected to get to its destination. Attorneys and their clients are
especially reliant on the Postal Service's smooth operation,
especially with requirements for the mailing of legal notices.
Personally, once I put a notice in the mail, I trust that it will
arrive. However, with a recent decision from the Kentucky Supreme
Court, the issue of proving the fact of that mailing has become a
little more complicated.
In Pleasant Unions, LLC v. Kentucky Tax Company,
LLC, the Court considered the "proof of mailing"
requirement set forth in KRS 134.490. This statute requires
third-party purchasers of delinquent tax bills to send certain
notices to the individual taxpayer by "first-class mail with
proof of mailing." The Court first explained that, despite the
literal wording of the statute,
