ÿWPC§& … %V 0(\<„w@À4# 0l+ 0D— 0JÛUN% 0Ts 0^Ç 0h% 0r 0|ÿ 0†{ 0 1u‘ 0d U>j B)¨ DCÑ AMU*a%‹ B° D3Íææ 0@ÿt?þ³v~±vÓ/ AO%ÆQ% 0D& D/[& BŠ&ò($¡¡c:\wpwin60\template\brief.wpt KULUMDNDOUPDQDRUSÓ€]DÒ ,-./012345673|x_((3úÝ$¤¤Ý ƒ!ÝÝ  Ýà  àòòÚ  Ú0Ú  Úóó(#Ã$òòÚ  Ú0Ú  Úóó2 ÿÿ0Indent1Ô2ÔÔ3  Ô'ÀõO Z ‹6Times New Roman Regular2" ÿÿ0Indent2à0 àÔ2ÔÔ3  Ô2, ÿÿ0Indent3à0 àà0 àÔ2ÔÔ3  Ô26 ÿÿ0Indent4à0 àà0 àà0 àÔ2ÔÔ3  Ô2@ ÿÿ0Indent5à0 àà0 àà0 àà0 àÔ2ÔÔ3  Ô2J ÿÿ0Indent6à0 àà0 àà0 àà0 àà0 àÔ2ÔÔ3  Ô2T ÿÿ0Indent7à0 àà0 àà0 àà0 àà0 àà0 àÔ2ÔÔ3  Ô2^ ÿÿ0Indent8à0 àà0 àà0 àà0 àà0 àà0 àà0 àÔ2ÔÔ3  Ô ÿÿ?AGMSYaioIndent0I.A.1.a.(1)(a)i)a)P ÿÿ8Mac DefaultMac DefaultÓ ` °šXÓ< Œ 9p`(&Times New Roman% Line 7 d$$$$7Border 1dd€-%Cþÿ << Gÿÿ< Œ 9p`(Arial Ý ƒ!ÝÑ  ÑÑ#€d#ÑÔ€#ÔÔ€#ôÔÝ  ÝÔ€'ÔÔ€'ÔÓ  Óò òÔ YYY ÔFILEDÔ€'XÔÌÌJanuary€15,€1997ÌÌCecil€W.€CrowsonÌAppellate€Court€ClerkÔ  Ôó ó d))))'ÿÿdxd ÜÝ ƒ!ÝÑ#€d#ÑÔ€#ÔÔ€#ôÔÝ  ÝÝ ƒ $Ýà àòòÚ  ÚÚ  ÚóóÝ  Ý€€The€caption€of€the€case€has€been€changed€to€properly€reflect€the€true€parties€as€required€by€Rule€10.01€ofÏthe€Tennessee€Rules€of€Civil€Procedure.€€In€addition,€the€record€is€unclear€as€to€the€proper€spelling€of€appellant's€firstÏname.€€Both€ð ðSammyðð€and€ð ðSammieðð€appear€on€the€various€documents.Ì Ý ƒ!ÝÑ#€d#ÑÔ€#ÔÔ€#ôÔÝ  ÝÝ ƒ $Ýà àòòÚ  ÚÚ  ÚóóÝ  Ý€€On€25€September€1992,€Burnett€filed€a€petition€in€action€#6287€requesting€the€circuit€court€to€enter€anÏorder€of€redemption.€€On€26€October€1992,€Williams€filed€a€motion€to€dismiss€claiming€that€the€chancery€court,€notÏthe€circuit€court,€was€the€proper€court€to€determine€Burnett's€right€to€redeem€the€property.€€Thereafter,€Burnett€movedÏto€transfer€the€case€to€the€chancery€court€on€8€September€1993.€€Williams€then€filed€a€motion€in€action€#6287Ïrequesting,€inter€alia,€that€the€court€determine€whether€Williams€was€a€party€in€action€#6287.€€On€8€April€1994,ÏWilliams€filed€a€motion€for€summary€judgment€in€action€#6287.€€Williams€claimed€that€Burnett€failed€to€tender€theÏredemption€money€to€the€purchaser€and€that€the€time€for€redemption€had€expired.€€In€December,€Burnett€filed€aÏmotion€to€amend€and€attached€an€amended€complaint€in€action€#6287.€€The€amendment€incorporated€the€earlierÏpetition€and€named€Williams€and€Frank€Smith,€the€Circuit€Court€Clerk,€as€defendants.€€On€13€December€1994,€theÏcircuit€court€transferred€action€#6287€to€the€chancery€court.Ìà àSome€of€the€documents€in€the€record€list€both€docket€numbers;€however,€neither€party€filed€a€motion€toÏconsolidate€nor€did€the€court€enter€an€order€consolidating€the€cases.€€During€oral€argument,€Williams'€attorney€made€aÏpoint€to€mention€that€the€cases€had€not€been€consolidated.€€Moreover,€the€notice€of€appeal€refers€to€the€finalÏjudgment€entered€on€19€February€1996.€€This€order€lists›€only€docket€number€94„24.€€Given€these€facts,€it€is€theÏopinion€of€this€court€that€the€only€judgment€œon€appeal€before›€this€court€œis›€the€judgment€in€civil€action€#94„24.Ì("ÿÿ$££Ò  ÒÒ  Ò jÝ ƒ!ÝÑ#€d#ÑÔ€#ÔÔ€#ôÔÝ  ÝÝ ƒ $Ýà àòòÚ  ÚÚ  ÚóóÝ  Ý€€A€debtor€may€redeem€property€by€making€partial€payments.€€The€partial€payments,€however,€must€equalÏthe€total€redemption€amount€at€the€expiration€of€the€two€year€period.€€If€there€remains€only€a€partial€payment€of€theÏredemption€amount€at€the€end€of€the€two€years,€the€debtor's€right€to€redeem€the€property€is€lost.€€òòò òRambo€v.ÏDonellyó óóó,€68€Tenn.€418,€419€(1877);€21€Tenn.€Jur.€òòRedemption€of€Real€Estate€Sold€for€Debtóó€ðð21€(1985).€€Ì ôÝ ƒ!ÝÑ#€d#ÑÔ€#ÔÔ€#ôÔÝ  ÝÝ ƒ $Ýà àòòÚ  ÚÚ  ÚóóÝ  Ý€€In€his€brief,€Burnett€argued€that€the€issue€of€whether€he€paid€the€accrued€taxes€is€irrelevant€because€theÏcourt€ordered€Burnett€to€pay€the€taxes.€€The€problem€with€this€argument€is€that€the€court€ordered€Burnett€to€pay€theÏamount€of€the€taxes€to€the€clerk,€not€Williams,€and€failed€to€order€the€clerk€to€pay€the€taxes€to€Williams.ÌPtPtHHÚ(ÿáÿâùFG(üHHÚ(d'hStyl{WP}01•ÃÃÃÃÃÃÃÃÃÃÃÃÃÃÃÃÃÃà Ãà Ãà Ãà Ãà ÃÃÃÃÃÃÃÃÃÃÃÐ ÐÐHHÐÐ  ÐÐ2ÐÐÿÿ¸æ$ÿÐÐHHÐÐÐÐÐÐÐÐ  ÐÐ ÐÐ ÐÑÑÑGenevaÑÑ ÑÑ € ÑÑ<Px–ÈÑÒÒÒ443!#4ÒÒ$ *$ÒÒ$*$ÒÒ ÿKK ÒÒ  Geneva ÒÒ  Geneva ÒÓ.,ÓÓÓÓ6ÓÓ ÓßßßßßßßßßßßßßßßßßßÑGenevaÑÑ ÑÒ  h HD: Geneva ÒÒ  h HD: Geneva Ò€-‚ƒCþÿ<< CÿÿƒLevel 1Level 2Level 3Level 4Level 5($$””ò òÚ  Ú1Ú  Úó ó„„'÷ÿ dxdüÿP PdÝ ƒ!ÝÔ . ÔÔ€#ÔÔ€#ôÔÝ  ÝÑ\R AØ'\ÑÔ€#XÔÑ\R AØ'\ÑÑ7€X»XòdÄdÈ7ÑÑ  Ñ›Þ ÞÌS.€THOMAS€BURNETT,à àà àà àœ)Ìà àà àà àà àà àà à)›Ìà àPetitioner/Appellee,à àà àà à)à àAPPEAL€NO.Ìv.à àà àà àà àà àà à)à àœ01A01„9605„CH„00222Ìà àà àà àà àà àà à)›ÌSAMMY€(sic)€WILLIAMS,à àà àà àœ)Ìà àà àà àà àà àà à)›à àÌà àRespondent/Appellant,à àà à)à àœFENTRESS€CHANCERY›€œà àÌà àà àà àà àà àà à)à àNo.€94„24ÌÙ€€ÙßR€&(%A1-j|ýÕ` ç `€€@ÿRßv.à àà àà àà àà àà à)à àÌà àà àà àà àà àà à)ÌFRANK€SMITH,€both€individually€and€à à)à àÌas€Circuit€Court€Clerk,à àà àà à)Ìà àà àà àà àà àà à)Ìà àRespondent.à àà àà àà à)ÌÌÌÌÌÌÌÓ  ÓÔ€#¼ÔCOURT€OF€APPEALSÌÌMIDDLE€SECTION€AT€NASHVILLEÌÌÌAPPEAL€FROM€THE€CHANCERY€COURT€FOR€FENTRESS€COUNTYÌÌAT€JAMESTOWN,€TENNESSEEÌÌÌTHE€HONORABLE€BILLY€JOE€WHITE,€CHANCELLORÌÌÓ  ÓÔ€#XÔÌÌÌÌÌSKIDMORE€NEALE€GARRETTÌP.O.€Box€725ÌJamestown,€Tennessee€38556Ìà àATTORNEY€FOR€RESPONDENT/APPELLANTÌÌÌÌS.€ROGER€YORKÌS.€Roger€York€&€AssociatesÌP.O.€Box€423ÌCrossville,€Tennessee€38557Ìà àATTORNEY€FOR€PETITIONER/APPELLEEÌÌÌÌÌÌà@ àREVERSED€AND€REMANDEDÌÌà àà àà àà àà àà àà àSAMUEL€L.€LEWIS,€JUDGEÇÓÓà@ àòòÔ€#¼ÔOPINIONóóÔ€#XÔ× ƒ+ ××  ×Ìà àThis€is€an€appeal€by€respondent/appellant,€Sammy€Williams,€from€a€decision€of€theÏchancery€court€that›€found€that€petitioner/appellee,€S.€Thomas€Burnett,€had€properly€redeemed€hisÏproperty€which€Williams€purchased€at€a€delinquent€tax€sale.€€The€facts€out€of€which€this€matterÏarose€are€as€follows.ÌÌà àOn€25€October€1990,€Williams€purchased€a€parcel€of€land€located€in€Fentress€County,ÏTennessee€and€shown€on€tax€map€96€parcel€28.05€at€a€delinquent€tax€sale.€€The€Circuit€Court€forÏFentress€County€confirmed€the€sale€in€òòò òState€of€Tennessee€and€Fentress€County€v.ÏDelinquent€Taxpayersóóó ó€(ð ðaction€#6287").€€Williams€caused€a€tax€sale€deed€covering€the€propertyÏto€be€recorded€on€26€October€1992.€€ÌÌà àAt€some€point,€Burnett,€one€of€the€delinquent€taxpayers,€made€a€deal€with€a€Mr.€Patterson.€ÏMr.€Patterson€agreed€to€provided€Burnett€the€money€needed€to€redeem€the€property,€and,€inÏexchange,€Burnett€agreed€to€convey€his€interest€in€the€land€to€Mr.€Patterson.€€Burnett€attempted€toÏredeem€the€land€on€18€September€1992€by€delivering€a€check€for€$665.50€to€the€Circuit€CourtÏClerk's€office.€€The€clerk€gave€Burnett€a€receipt.€€In€the€ð ðto€be€appliedðð€portion€of€the€receipt,€theÏclerk€wrote€ð ðRedemption€Map€#096€Parcel€#02805.ðð€€Burnett€claimed€that€the€clerk€refused€toÏcalculate€the€redemption€amount€and€that€Burnett€had€Mr.€Coleman,€Mr.€Patterson's€agent€and€theÏCounty€Back€Tax€Attorney,€calculate€the€$665.50€redemption€amount.€€This€amount€equaled€theÏsum€of€the€$550.00€paid€by€Williams€for€the€property€and€the€accrued€interest€of€$115.50€on€theÏpurchase€price€from€25€October€1990.ÌÌà àBurnett€filed€a€petition€in€the€chancery€court€seeking€an€order€of€redemption€on€13€AprilÏ1994€(ð ðaction€#94„24").œ× ƒ, ××  ×›€€The€petition€did€not€name€any€respondents,€and€Burnett€never€caused€aÏsummons€to€issue€against€Williams.€€On€2€June€1994,€Frank€Smith,€the€Circuit€Court€Clerk,€filedÏan€answer€to€the€petition€as€an€unnamed€respondent€and€a€motion€for€a€judgment€on€the€pleadingsÏor€for€summary€judgment.€€Thereafter,€Burnett€filed€a€motion€to€amend€his€petition€to€includeÏWilliams€and€Frank€Smith€as€respondents.€€On€10€February€1995,€Williams€filed€a€motion€toÏdismiss.€€He€claimed€that€Burnett€had€not€redeemed€the€property€in€time€and€that€the€statute€ofÏrepose€had€run.€€The€court€issued€an€order€of€nonsuit€as€to€Frank€Smith€on€23€May€1995.€€On€thisÏsame€date,€the€court€orally€ruled€that€Williams€was€a€party.€€Thereafter,€Williams€filed€an€answer.ÌÌà àOn€28€July€1995,€the€court€entered€an€interlocutory€order€denying€œWilliams'›€motion€forÏdismissal,€his€motion€for€sanctions,€and€his€motion€for€summary€judgment.€€The€court€entered€itsÏfinal€order€on€19€February€1996.€€The€court€made€the€following€orders€and€findings:€1)€BurnettÏredeemed€the€property;€2)€the€tax€deed€recorded€by€Williams€is€a€cloud€on€Burnett's€title;€3)€the€taxÏdeed€is€null€and€void;€4)€Fentress€County€shall€reimburse€Williams€the€amount€of€his€bid€and€theÏinterest€from€the€date€of€initial€payment;€and€5)€Burnett€shall€pay€the€clerk€the€taxes€paid€byÏWilliams€from€the€initial€payment€of€the€bid€price.€€Thereafter,€Williams€filed€his€notice€of€appealÍand€œpresented€the›€following€issues.ÌÓÓà8 à1.à0 àDid€S.€Thomas€Burnett€pay€enough€money€to€redeem€the€one€acre€of€rawÏland€shown€as€Tax€Map€96,€parcel€28.05€in€the€Tax€Assessor's€Office€ofÏFentress€County,€Tennessee?Ìà8 à2.à0 àIf€the€$665.50€paid€to€redeem€is€insufficient,€do€incorrect€calculations€by€theÏback€tax€attorney€excuse€the€failure€to€pay€enough€money€to€redeem?Ìà8 à3.à0 àEven€if€the€$665.50€paid€to€redeem€was€sufficient,€except€that€no€accruedÏtaxes€after€October€25,€1990€were€paid€by€Mr.€Burnett,€does€òòT.C.A.óóÏSection€67„5„2504(c)€prevent€the€filing€of€a€bill€of€redemption€by€Mr.ÏBurnett€until€Mr.€Burnett€has€paid€to€the€clerk,€or€tendered€to€the€clerk,€allÏthe€taxes€that€accrued€on€Tax€Map€96,€parcel€28.05€after€the€tax€sale€onÏOctober€25,€1990?Ìà8 à4.à0 àEven€if€the€$665.50€paid€to€redeem€was€sufficient,€did€Mr.€Burnett€file€a€billÏof€redemption€before€òòT.C.Aóó.€Section€67„5„2504(d)€barred€Mr.€Burnett€onÏOctober€25,€1993€from€filing€a€bill€of€redemption€on€Tax€Map€96,€parcelÏ28.05?Ìà8 à5.à0 àIs€Sammie€J.€Williams€entitled€to€a€dismissal€with€prejudice€of€Mr.ÏBurnett's€$18,000.00€property€damage€claim€against€Mr.€Williams€filed€onÏ1€August€1994?Ìà8 à6.à0 àIs€the€failure€of€S.€Thomas€Burnett€to€have€a€summons€filed€or€issuedÏagainst€Sammie€J.€Williams€fatal€to€his€bill€of€redemption?ÌÌÓÓWe€address€the€first,€third,€and€fourth€issues€together.ÌÌà àThe€right€of€redemption€conferred€upon€debtors€by€Tennessee€Code€Annotated€chapter€8,Ïtitle€66€has€a€long€history€in€this€state.€€Under€the€statutes,€a€debtor€may€redeem€real€estate€sold€forÏdebt€at€any€time€within€two€years€after€such€sale€when€the€land€is€sold€under€any€decree,€judgment,Ïor€order€of€a€court€of€chancery€.€€Tenn.€Code€Ann.€ðð€66„8„101(2)€(1993).€€In€order€to€redeemÏproperty,€a€debtor€must€pay€"the€amount€bid€or€paid€by€the€purchaser,€with€interest€thereon€.€.€.Ïtogether€with€all€other€lawful€charges."€€ò òòòId.ó óóó€ðð€66„8„106.€€Once€a€debtor€tenders€the€appropriateÏamount,€the€purchaser€has€a€duty€to€convey€the€property€to€the€debtor.€€ò òòòSee€Paris€v.€Burgeró óóó,€23ÏTenn.€325,€326€(1843).€€If€the€purchaser€refuses€to€convey€the€property€to€the€debtor,€the€debtorÏmay€bring€an€action€in€the€chancery€court€to€force€the€conveyance.€€Tenn.€Code€Ann.€ðð€66„8„114Ï(1993).ÌÌà àThere€is€no€dispute€in€this€case€as€to€whether€Burnett€paid€the€purchase€price€and€interestÍwithin€the€two€years.€€Instead,€the€dispute€concerns€whether€he€failed€to€pay€all€of€the€"other€lawfulÏcharges"€within€the€two€years.€€Williams€claimed€that€Burnett€should€have€paid,€in€addition€to€theÏ$665.50,€court€costs,€clerk's€commissions,€and€real€estate€taxes€paid€by€Williams€since€the€taxÏsale.€€It€is€the€opinion€of€this€court€that€the€$665.50€was€insufficient€because€Burnett€should€œhave,›Ïat€the€very€œleast,€paid›€any€court€costs€and€clerk's€commission's€arising€from€the€tender.€€BurnettÏchose€to€use€the€services€of€the€clerk€instead€of€paying€the€monies€directly€to€the€purchaser.€€ò òòòSeeÏHitt€v.€Caney€Fork€Gulf€Coal€Co.,ó óóó€124€Tenn.€334,€340„41,€139€S.W.€693,€694€(1910)Ï(holding€that€a€debtor€may€pay€the€redemption€money€to€the€clerk€or€to€the€purchaser).€€He€wasÏaware€of€the€existence€of€other€charges€arising€from€the€transaction€and€should€have€included€thoseÏcharges€in€his€tender.€€His€statutory€right€to€redeem€the€property€expired€on€25€October€1992Ïbecause€he€failed€to€pay€the€proper€amount€to€redeem€the€property.× ƒ. ××  ×€€ÌÌà àEven€if€the€$665.50€was€sufficient,€there€is€a€second€reason€why€Burnett's€claim€must€fail.ÏTo€explain,€although€a€debtor€has€only€two€years€in€which€to€pay€the€entire€redemption€amount,Ïthere€are€no€other€time€limitations€imposed€by€Tennessee€Code€Annotated€chapter€8,€title€66.€€ThereÏare,€however,€additional€time€restraints€imposed€by€the€statutes€which€deal€specifically€withÏproperty€taxes.€€These€statutes€prohibit€the€commencement€of€a€suit€to€invalidate€a€tax€title€moreÏthan€three€years€after€the€date€of€the€tax€sale.€€Tenn.€Code€Ann.€ðð€67„5„2504(d)€(1994).€€In€thisÏcase,€the€clerk€prepared€a€tax€title€pursuant€to€the€court's€order€confirming€the€sale.€€The€deedÏconveyed€the€property€to€Williams,€and€Williams€recorded€the€deed€on€26€October€1992.€€BurnettÏcommenced€this€action,€an€action€to€invalidate€œWilliams'›€tax€œtitle,›€more€than€three€years€after€theÏdate€of€the€tax€sale.€€ÌÌà àThe€statutes€also€provide€that€"[n]o€suit€shall€be€commenced€in€any€court€of€this€state€toÏinvalidate€any€tax€title€to€land€until€the€party€suing€shall€have€paid€or€tendered€to€the€clerk€of€theÏcourt€where€the€suit€is€brought€the€amount€of€the€bid€and€all€taxes€subsequently€accrued,€withÏinterest€and€charges€as€herein€provided."€€òòò òId.óóó ó€ðð€67„5„2504(c).€€Assuming€the€$665.50€wasÏsufficient,€Burnett€would€have€had€to€tender€the€accrued€taxes€before€filing€his€suit€to€invalidateÏœWilliams'›€tax€deed.€€Burnett€failed€to€do€so€and€could€not€properly€commence€the€action.œ× ƒ/ ××  ×›€ÌÌà àIt€is€the€opinion€of€this€court€that€we€may€not€or€need€not€discuss€the€remaining€issues.ÏThis€court€is€without€jurisdiction€to€determine€the€second€issue€raised€by€Williams.€€There€isÏnothing€in€the€record€indicating€that€the€trial€court€made€any€decision€with€respect€to€the€role€of€theÏback€tax€attorney.€€ð ðThis€Court€can€only€consider€such€matters€as€were€brought€to€the€attention€ofÏthe€trial€court€and€acted€upon€or€permitted€by€the€trial€court.ðð€€òòò òIrvin€v.€Binkleyóóó ó,€577€S.W.2dÏ677,€679€(Tenn€1978).€€As€to€the€fifth€issue,€Burnett€raised€the€$18,000.00€claim€in€action€œ#6287.›€ÏThus,€the€issue€is€not€properly€before€this€court.€€Finally,€our€above€decision€œpretermits›€Williams'Ïsixth€issues.ÌÌà àIt€is€the€opinion€of€this€court€that€the€trial€court€erred€in€finding€that€Burnett€properlyÏredeemed€the€property€and€that€William's€tax€title€was€a€cloud€on€Burnett's€title.€€Thus,€theÏdecision€of€the€trial€court€in€action€#94„24€is€reversed,€and€the€case€remanded€to€the€trial€court€forÏany€further€necessary€proceedings.€€Costs€are€taxed€against€petitioner/appellee,€S.€Thomas€Burnett.ÌÓÓÌÌÌà àà àà àà àà àà àà à______________________________Ìà àà àà àà àà àà àà àSAMUEL€L.€LEWIS,€JUDGEÌÌÌCONCUR:ÌÌÌ_________________________________ÌBEN€H.€CANTRELL,€J.ÌÌÌ_________________________________ÌWILLIAM€C.€KOCH,€JR.,€J.