ÿWPC , 7¿ŠAL@nXh:O\²ˆrAð¤5ô²s•ŸgàøAØÉźç’lM©JP²*ÿÀS7•7äj•̩˹Ù,‘ÞEýr.•eù‹k®à^´-ë%R+pÕ?Šß#í´¤ö-…ò>x„lèÖr03ÂÛ{0½2Oý ®î&8ïrÁtFôÖ ›Ï}¿öÕ’f1À¸8!O¤-Ë’D"Jû>…bÐ9ÅÖm™p5BØùŽXÔ: úg[˳.}ªË‘é¨Ü ûuÇl-|ì€s%.‰¸eA÷TÐyãÆ¾Ö˜úTW W›©…Yø•+^å„3b‘¨á¥^<»é3H_)£BDe\Šjʨ¿óé2l¢×mĉ'úo—8³¦ •k7èºl{eHºtàoh;MÊ÷oʰÐ6;yXFÿ7ÀíòÂ1!UŸ^_ÃÂ%ª+‡ÑAu®½ˆ3YN/UUÆ·å “‘0Š?ä8äôgL/R¯Ï®¼ûF펽ís:ŽÅ±–>ß©þ^¤eŠºm湕\Öu_üc!ÔpŸÁ°ÿ™í:"@³B}|d™½µ›Ë?bÍx4™xZÔ…ŸÃ?”y¬Ý·±÷¥ß+#o¢~ªÉ€·8â+úBo¨b %\^ b 0ˆnU6NöwD4H\ zkÒå· m¹ 0 cÐ UN3 Æ ÆG Æ ÆÓ UN™ Nç é 1uüEq 72ss 0 D¥Ýé 1‡ÆÆÆÆÆM#ÁUU 1‡ôD‘ 1‡Õ’\\Xî÷F b=!=!=!=!¯E!ô$ô$ô$ô$ô$ô$ô$ô$ô$ô$ô$ô$ô$ô$ô$ô$ô$ô$ô$ô$ô$ô$ô$ô$ô$ô$ô$ô$ô$ô$ô$ 0 ë'''' Bò'ò' 0¤( D3³( D-æ( 0K)) AS^)Ʊ) 0¤w* 0D+ A«_+»›)L (`£ª$¡¡Ñ€.ÑÑ8€½­»»d»»d8ÑÑ ý ÑÓ  Ó(í€"  Z6Times New Roman Regularö~ì( ìº¡3|x ˜C:\PROGRA~1\COREL\WORDPE~1\TEMPLATE\CUSTOM~1\REVISE~1.WPTC:\Program Files\Corel\WordPerfect Office 2000\Template\Custom WP Templates\revised standard opinion.wpt ÿU‹ÿÀÀÀ(;3£$´´Ô2#ÔÚ  Ú0Ú  Ú.Ô3  Ôà0  à(ÖÃ9 Z‹6Times New Roman RegularLevel 1Level 2Level 3Level 4Level 5‚Level 1Level 2Level 3Level 4Level 5„Level 1Level 2Level 3Level 4Level 5…Level 1Level 2Level 3Level 4Level 5(ÈhH  Z 6Times New Roman Regular Ý ƒR.:$ÝÓ  Óà  àòòÚ  Ú8Ú  ÚóóÔ€ô¾Uò»»ÔÝ  ÝÔ_ÔThe€term€ð ðtrade€fixturesðð€has€been€defined€as€ð ð[a]rticles€placed€in€or€attached€to€rented€buildings€by€the€tenant,Ð ° Ðto€prosecute€the€trade€or€business€for€which€he€occupies€the€premises,€or€to€be€used€in€connection€with€such€business,Ð tÄ Ðor€promote€convenience€and€efficiency€in€conducting€it.ðð€€Blackððs€Law€Dictionary€574€(5òòthóó€ed.€1979).3#37=CIQYag­­1.a.i.(1)(a)(i)1)a)i)(#Ã$òòÚ  Ú0Ú  Úóó ÓÝ ƒR.:$ÝÓ  Óà  àòòÚ  Ú9Ú  ÚóóÔ€ô¾Uò»»ÔÝ  ÝÔ_ÔAs€noted€above,€our€ruling€regarding€this€matter€applies€only€to€the€interest€that€has€accrued€on€IFCððs€judgmentÐ ° Ðfor€the€value€of€the€air€compressor€and€heaters€and,€if€this€judgment€is€reentered€on€remand,€the€interest€that€has€accruedÐ tÄ Ðon€IFCððs€judgment€for€the€value€of€the€jet€fuel€equipment.(ehCEKQW]cioAutoList4I.I.I.I.I.I.I.I. ˜HP LaserJet 4050 Series PCL 5eÈÈ,,,,ÈÈ0(¥hCEKQW]cioAutoList8I.I.I.I.I.I.I.I. êÝ ƒR.:$ÝÓ  Óà  àòòÚ  Ú1Ú  ÚóóÔ€ô¾Uò»»ÔÝ  ÝÔ_ÔIFC€was€originally€located€in€McMinniville,€Tennessee€and€was€incorporated€in€1975€under€the€nameÐ ° ÐMcMinniville€Aviation.€€When€Ô_ÔMcMinnivilleÔ_Ô€Aviation€relocated€to€Murfreesboro€in€1979€and€began€operating€at€theÐ tÄ ÐAirport,€the€name€of€the€corporation€was€changed€to€International€Flight€Center.€€ :Ý ƒR.:$ÝÓ  Óà  àòòÚ  Ú3Ú  ÚóóÔ€ô¾Uò»»ÔÝ  ÝÔ_ÔOn€August€31,€1994,€the€parties€entered€into€a€written€agreement€extending€the€term€of€the€1989€lease€by€threeÐ ° Ðmonths€so€that€it€did€not€expire€until€November€30,€1994.(µhCEKQW]cioAutoList9I.I.I.I.I.I.I.I. ˆÝ ƒR.:$ÝÓ  Óà  àòòÚ  Ú4Ú  ÚóóÔ€ô¾Uò»»ÔÝ  ÝÔ_ÔThere€is€nothing€in€the€record€showing€that€the€trial€court€ever€considered€or€ruled€on€the€motion€to€dismissÐ ° Ðthe€Airport€Committee.€€It€is€notable,€however,€that€although€no€reference€to€the€Airport€Committee€is€contained€in€theÐ tÄ Ðcourtððs€April€28,€1999€bench€ruling€on€IFCððs€complaint,€the€courtððs€May€24,€1999€order€reciting€this€ruling€states€thatÐ 8ˆ Ðthe€City€and€the€Airport€Committee€are€jointly€and€severally€liable€for€the€damages€sustained€by€IFC.€€ NÝ ƒR.:$ÝÓ  Óà  àòòÚ  Ú5Ú  ÚóóÔ€ô¾Uò»»ÔÝ  ÝÔ_ÔA€contract€is€not€rendered€ambiguous€simply€because€the€parties€disagree€as€to€the€interpretation€of€one€orÐ ° Ðmore€of€its€provisions.€€òòò òSee€Warren€v.€Metropolitan€Govððt€of€Nashville€and€Davidson€Countyó óóó,€955€S.W.2d€618,€623Ð tÄ Ð(Tenn.€Ct.€App.€1997);€ò òòòCookeville€Gynecology€&€Obstetrics,€P.C.€v.€Southeastern€Data€Sys.,€Inc.óóó ó,€884€S.W.2d€458,Ð :Š Ð462€(Tenn.€Ct.€App.€1994).€€òòò òóóó óRather,€a€contract€is€ambiguous€only€if€its€meaning€is€uncertain€and€is€susceptible€to€moreÐ P Ðthan€one€reasonable€interpretation.€€ò òòòSee€Bonastia€v.€Berman€Bros.ó óóó,€914€F.€Supp.€1533,€1537€(W.D.€Tenn.€1995);Ð Ä Ðòòò òWarrenó óóó,€955€S.W.2d€at€623;€òòò òFrank€Rudy€Heirs€Assocs.€v.€Moore€&€Assocs.,€Inc.ó óóó,€919€S.W.2d€609,€613€(Tenn.€Ct.€App.Ð ŠÚ Ð1995);€òòò òGredig€v.€Tennessee€Farmers€Mut.€Ins.€Co.ó óóó,€891€S.W.2d€909,€912€(Tenn.€Ct.€App.€1994). íÝ ƒR.:$ÝÓ  Óà  àòòÚ  Ú2Ú  ÚóóÔ€ô¾Uò»»ÔÝ  ÝÔ_ÔThe€1982€lease€was€extended€for€three€additional€years€following€its€stated€expiration€date€of€April€30,€1987.€- ù- ¥Ý ƒR.:$ÝÓ  Óà  àòòÚ  Ú7Ú  ÚóóÔ€ô¾Uò»»ÔÝ  ÝÔ_ÔÔ‡ô¾Uòòô¾UÔSpecifically,€the€Airport€is€prohibited€from€granting€an€exclusive€right€to€conduct€an€aeronautical€activity€suchÐ ° Ðas€pilot€training.Ô#†ô¾Uòòô¾U~#Ô€€ò òòòSee€ó óóó49€U.S.C.€ðð€47107(a)(4)€(1997€&€Supp.€2000).€€Ô‡ô¾Uòòô¾UÔThe€Airport€is€permitted,€however,€to€restrict€theÐ tÄ Ðcommercial€use€of€the€Airport€based€on€nondiscriminatory€standards€and€may€insist€that€the€person,€firm,€or€corporationÐ :Š Ðusing€the€Airport€meet€certain€standards€regarding€the€quality€and€level€of€services€offered€to€the€public€so€long€as€thoseÐ þN Ðstandards€are€reasonable,€relevant€to€the€proposed€activity,€and€applied€objectively€and€uniformly.€€Ô#†ô¾Uòòô¾U›#Ô Ý ƒR.:$ÝÓ  Óà  àòòÚ  Ú6Ú  ÚóóÔ€ô¾Uò»»ÔÝ  ÝÔ_ÔUnder€federal€law,€the€term€ð ðpublic€airportðð€is€defined€as€an€airport€used€or€intended€to€be€used€for€publicÐ ° Ðpurposes€that€is€under€the€control€of€a€public€agency€and€of€which€the€area€used€or€intended€to€be€used€for€the€landing,Ð tÄ Ðtaking€off,€or€surface€maneuvering€of€aircraft€is€publically€owned.€€òòò òSee€ó óóó49€U.S.C.€ðð€47102(16)€(1997).€€(|G2.:$¤¤Ý ƒ£ª!ÝÑ€.ÑÑ8€}»»dd8ÑÑ ý ÑÓ  ÓÝ  Ýà  àòòÚ  Ú0Ú  ÚóóÔ€ô¾Uò»»Ô d(|3?/$££Ý ƒ£ª!ÝÑ€.ÑÑ8€}»»dd8ÑÑ ý ÑÓ  ÓÝ  ÝVVVV'ÿÿdxd)!ÈÈÈÈdxdx( ±þ$’’ò òFigure€Ú  Ú1Ú  Úó ó^_X`YEþÿ<<CÿÿƒLevel 1Level 2Level 3Level 4Level 5(|3?/$¢¢Ý ƒ£ª!ÝÑ€.ÑÑ8€}»»dd8ÑÑ ý ÑÓ  ÓÝ  Ý($$””ò òÚ  Ú1Ú  Úó óX[Z&OLE 2.0 Box <=8ÿÿÿÿÿÿÿÿÿÿCÿÿ HKKKKÝ ƒ£ª!ÝÑ€.ÑÑ8€}»»ddÈ8ÑÑ ý ÑÓ  ÓÝ  ÝÔ_ÔÑ  ÑÔ€¼}»»»ÔÑ8€U1XXdì»»d8ÑÑ  Ñà@ü ü ìàÔ‡î|}ÔIN€THE€COURT€OF€APPEALS€OF€TENNESSEEˆÐ ° Ðà@kk$ìàAT€NASHVILLEÔ#†¼}»îî| #ԈРÖ& ÐÓ  ÓApril€2000€SessionÐ üL ÐÔ‡XU1X»¼}ÔÌò òÔ#†¼}»XXU1ï#ÔINTERNATIONAL€FLIGHT€CENTERòòóó€v.€CITY€OF€MURFREESBORO,€òòetÐ úJ Ðalóó.Ô‡XU1X»¼}Ôó óÐ  ^ ÐÌà@@½½ìàò ò€Appeal€from€the€Chancery€Court€for€Rutherford€CountyÐ  ^ Ðà@@øøìàNo.€95CV„1139€€€€€€Royce€Taylor,€Circuit€Judge€Sitting€as€ChancellorÐ ú J ÐÌÌà@@ìì*ìàßA€V) °°` d€÷E<½` AßÐ ¾  ÐÌà@@TTìàNo.€M1999„00324„Ô_ÔCOAÔ_Ô„R3„CV€„€Filed€Ô_ÔAugust€16,€2000Ô_ԀР¹  ÐÌßA€V) °°` dE<` AßÐ ‘á  Ðó óÌÓ  ÓÔ‡ XU1XXXU1ÔThis€appeal€arises€out€of€a€dispute€between€Plaintiff€International€Flight€Center€(ð ðIFCðð)€andÐ ŒÜ ÐDefendants€City€of€Murfreesboro€(ð ðCityðð)€and€City€of€Murfreesboro€Airport€Committee€(ð ðAirportÐ xÈ ÐCommitteeðð)€regarding€the€alleged€breach€of€a€lease€agreement€and€the€nonpayment€of€certainÐ d´ Ðproperty€taxes.€€The€trial€court€granted€a€judgment€in€favor€of€IFC€in€the€amount€of€$174,718.00€plusÐ P  Ðten€percent€prejudgment€interest.€€Additionally,€the€court€ruled€that€the€City€is€estopped€fromÐ <Œ Ðcollecting€the€property€taxes€allegedly€owed€to€the€City€by€IFC.€€On€appeal,€we€reverse€the€trialÐ (x Ðcourtððs€finding€that€the€City€breached€the€partiesðð€1989€lease€agreement,€vacate€the€courtððs€rulingÐ d Ðregarding€the€jet€fuel€equipment€that€was€purchased€by€IFC€but€that€remained€at€the€AirportÐ P Ðfollowing€the€expiration€of€the€partiesðð€1989€lease€agreement,€remand€the€cause€for€further€findingsÐ ì< Ðof€fact€regarding€this€jet€fuel€equipment,€affirm€the€courtððs€ruling€regarding€the€matter€ofÐ Ø( Ðprejudgment€interest€to€the€extent€hereinafter€discussed,€and€reverse€the€courtððs€ruling€that€the€CityÐ Ä Ðis€estopped€from€collecting€the€real€and€personal€property€taxes€allegedly€owed€to€the€City€by€IFC.€Ð ° Ðò òó óÔ#†XU1XX XU1ý#ÔÔ#†¼}»XXU1#ÔÔ‡XU1X»¼}Ô¹ÓñÓÌò òTenn.€R.€App.€P.€3€Appeal€as€of€Right;€Judgment€of€the€Chancery€Court€Affirmed€in€Part;Ð t Ä ÐReversed€in€Part;€Vacated€in€Part;€and€Remandedó óÐ `!°  ÐÌòòÓ  ÓÔ#†¼}»àXU1 #ÔÔ‡XU1X.¼}ÔDavid€R.€Farmer,€J.óó,€delivered€the€opinion€of€the€court,€in€which€òòAlan€E.€Highers,€J.óó€and€òòHollyÐ 8#ˆ" ÐK.€Lillard,€J.óó,€joined.Ð $$t# ÐÌSusan€Emery€McGannon€and€Jerry€E.€Farmer,€Murfreesboro,€Tennessee,€for€Appellant,€City€ofÐ ü%L!% ÐMurfreesboro€and€City€of€Murfreesboro€Airport€Committee.Ð è&8"& ÐÌDaniel€C.€Masten€and€W.€H.€Stephenson,€Nashville,€Tennessee,€for€appellee,€International€FlightÐ À($( ÐCenter.Ð ¬)ü$) ÐÓõ ÓÌÌÌÐ \-¬(-ý' Ðò òOPINIONó óÔ#†¼}»XXU1$ #ÔÔ‡XU1X»¼}ÔÐ ° ÐÌÔ#†¼}»XXU1›#ÔÓ  ÓÔ€XU1X»¼}ÔÔ‡ XU1XXXU1Ôò òòòóóà  àó óThe€City€owns€the€Murfreesboro€Municipal€Airport€(ð ðAirportðð).€€The€Airport€Committee€isÐ ˆØ Ðan€advisory€board€that€establishes€policies€for€the€use€of€the€Airport€and€oversees€the€day„to„dayÐ tÄ Ðoperations€of€the€Airport.€€IFC€is€a€corporation€that€provides€flight€training,€airport€management,€andÐ `° Ðairport€services.׃'×Ý ƒ#ÃÝòòÚ  Ú1Ú  ÚóóÝ  Ý×  ×€€IFC€entered€into€leases€with€the€City€in€1980,€1982,׃-Ü×Ý ƒ#ÃÝòòÚ  Ú2Ú  ÚóóÝ  Ý×  ×€and€1989€under€which€IFCÐ L œ Ðwas€entitled€to€operate€a€flight€school€and€an€aircraft€maintenance€shop€at€the€Airport.€€In€exchangeÐ 8 ˆ Ðfor€this€right,€IFC€was€required€(1)€to€pay€rent€to€the€City€in€the€amount€of€$3,000.00€per€month,€(2)Ð $ t Ðto€serve€without€compensation€as€the€manager€of€the€Airport,€(3)€to€maintain€and€operate€the€AirportÐ  ` Ðin€accordance€with€the€standards€and€requirements€established€by€the€Federal€AviationÐ ü L  ÐAdministration,€the€Federal€Aviation€Administration€Safety€Agency,€and€the€United€States€SecretaryÐ è 8  Ðof€Transportation,€(4)€to€operate€the€Airport€for€the€use€and€benefit€of€the€public€and€maintain€theÐ Ô$  ÐAirport€facilities€used€by€the€public,€(5)€to€make€available€all€Airport€facilities€and€services€to€theÐ À  Ðpublic€without€discrimination,€(6)€to€refrain€from€imposing€excessive,€discriminatory,€or€otherwiseÐ ¬ü  Ðunreasonable€charges€or€fees€for€the€use€of€the€Airport,€Airport€facilities,€or€Airport€services,€and€(7)Ð ˜è  Ðto€provide€at€its€own€expense€liability€insurance€for€the€Airport.€€The€1982€lease€provided€that€IFCÐ „Ô  Ðwas€permitted€to€install€a€jet€fuel€fueling€system€and€that€the€City€agreed€to€pay€fifty€percent€of€theÐ pÀ Ðexpenses€associated€with€this€system€if€IFC€did€not€remain€as€the€Cityððs€lessee€for€at€least€ten€years.€Ð \¬ ÐThe€1989€lease€contained€a€provision€stating€that€the€City€will€not€ð ðpermit€or€allow€any€other€flightÐ H˜ Ðschool€operator€or€aircraft€maintenance€facility€to€operate€on€said€airport€under€more€favorable€termsÐ 4„ Ðand€conditions€than€the€Lessee€herein,€or€without€requiring€that€any€such€other€operator€furnish€orÐ  p Ðbe€furnished€services€and€facilities€equal€to€those€of€Lessee.ðð€€In€February€of€1992,€Tennessee€AirÐ  \ ÐAcademy€(ð ðTAAðð)€began€renting€tie„down€spaces€at€the€Airport,€purchasing€fuel€from€IFC€at€theÐ øH ÐAirport,€executing€take„offs€and€landings€using€the€Airport€runway,€and€using€other€public€areas€ofÐ ä4 Ðthe€Airport€such€as€its€restrooms,€ramp,€tarmac,€terminal,€and€taxiways.€€Ô_ÔTAAÔ_Ô€did€not€operate€aÐ Ð  Ðground€school€at€the€Airport,€but€instead€rented€office€space€in€a€shopping€center€near€the€AirportÐ ¼  Ðand€provided€training€and€instruction€to€its€students€at€that€location.€€After€Ô_ÔTAAÔ_Ô€began€using€theÐ ¨ø ÐAirportððs€facilities,€IFC€began€losing€students€and€flight€instructors,€causing€IFC€to€experience€aÐ ”ä Ðdecrease€in€profits.€ò òó ó€After€notifying€IFC€that€it€did€not€want€to€renew€the€partiesðð€1989€lease,€whichÐ €Ð Ðwas€to€expire€at€the€end€of€August€1994,ò òó ó׃(h×Ý ƒ#ÃÝòòÚ  Ú3Ú  ÚóóÝ  Ý×  ×€the€City€attempted€to€collect€certain€real€estate€andÐ l¼ Ðpersonal€property€taxes€allegedly€owed€to€the€City€by€IFC.€€The€City€subsequently€resumedÐ X ¨ Ðmanagement€of€the€Airport,€refusing€to€allow€IFC€to€remove€certain€jet€fuel€equipment,€infra„redÐ D!” Ðheaters,€and€an€air€compressor€that€it€had€purchased€during€the€terms€of€the€partiesðð€leases.€€Ð 0"€  Ðâ âÐ #l! Ðà  àIn€August€of€1995,€IFC€filed€a€complaint€against€the€City€and€the€Airport€Committee€allegingÐ ° Ðâ âthat€they€had€breached€the€partiesðð€1989€lease€agreement€by€allowing€TAA€to€operate€a€flight€trainingÐ œì Ðschool€at€the€Airport€on€terms€more€favorable€than€the€terms€of€their€agreement€with€IFC€and€byÐ ˆØ Ðpreventing€IFC€from€removing€some€equipment€owned€by€IFC€that€is€located€at€the€Airport.€€InÐ tÄ ÐOctober€of€1995,€the€City€filed€a€motion€to€dismiss€the€Airport€Committee€as€a€defendant,׃*×Ý ƒ#ÃÝòòÚ  Ú4Ú  ÚóóÝ  Ý×  ×€an€answerÐ `° Ðto€IFCððs€complaint,€and€a€counter„complaint€against€IFC€alleging€that€IFC€had€failed€to€pay€certainÐ L œ Ðreal€and€personal€property€taxes€owed€to€the€City€for€the€tax€years€1988€through€1994.€€IFC€filed€anÐ 8 ˆ Ðanswer€to€the€Cityððs€counter„complaint€in€March€of€1997.€€In€October€of€1997,€the€trial€courtÐ $ t Ðdismissed€IFCððs€complaint€for€lack€of€prosecution.€€In€January€of€1998,€however,€the€court€grantedÐ  ` Ða€motion€filed€by€IFC€to€set€aside€the€dismissal€of€its€complaint.€€The€matter€was€finally€heard€onÐ ü L  ÐApril€26,€27€and€28,€1999,€after€which€the€court€ruled€(1)€that€the€City€had€breached€its€agreementÐ è 8  Ðwith€IFC,€(2)€that,€as€a€result€of€the€breach,€IFC€sustained€economic€loss€in€the€amount€ofÐ Ô$  Ð$142,700.00,€(3)€that€IFC€is€entitled€to€recover€$30,000.00€for€a€jet€fuel€tank€and€system€andÐ À  Ð$6,000.00€for€an€air€compressor€and€two€heaters€that€were€owned€by€IFC€but€that€were€in€theÐ ¬ü  Ðpossession€of€the€City,€(4)€that€the€City€is€entitled€to€off„set€its€obligation€to€IFC€by€$1,982.00,€theÐ ˜è  Ðamount€of€a€utility€bill€that€had€not€been€paid€by€IFC,€and€$2,000.00,€the€amount€of€the€expensesÐ „Ô  Ðincurred€by€the€City€in€repairing€and€maintaining€certain€buildings€at€the€Airport€that€had€beenÐ pÀ Ðvacated€by€IFC,€(5)€that€IFC€should€be€awarded€prejudgment€interest€at€the€rate€of€ten€percent,€andÐ \¬ Ð(6)€that€the€City€is€estopped€from€collecting€the€taxes€that€it€is€owed€by€IFC.€€ò òó óAn€order€reciting€thisÐ H˜ Ðruling€was€entered€by€the€court€on€May€24,€1999.€€This€appeal€by€the€City€followed.€€Ð 4„ ÐÌà  àThis€issues€raised€by€the€parties€on€appeal,€as€we€perceive€them,€are€as€follows:à Ð àÐ  \ ÐÌÓ€ )(µh83ÓÝ"‚ 3£"ÝÝ  Ýà8  àÝ‚ 3£í)ÝÔ2µhÔÚ  ÚIÚ  Ú.Ô3  Ôà0` Ð Ð àÝ  Ýò òó óDid€the€trial€court€err€in€ruling€that€the€City€breached€the€partiesðð€1989€lease?݃ 3£í)&*ÝŒÐä4` Ð ` Ð  ÐŒÝ  ÝÝ"‚ 3£"ÝÝ  Ýà8  àÝ‚ 3£$+ÝÔ2µhÔÚ  ÚIIÚ  Ú.Ô3  Ôà0` Ð Ð àÝ  ÝDid€the€trial€court€err€in€determining€the€amount€of€damages€that€IFCÐ Ð  Ðsustained€as€a€result€of€the€Cityððs€alleged€breach€of€the€partiesðð€1989€lease?݃ 3£$+]+݌м ` Ð ` Ð  ÐŒÝ  ÝÝ"‚ 3£"ÝÝ  Ýà8  àÝ‚ 3£°,ÝÔ2µhÔÚ  ÚIIIÚ  Ú.Ô3  Ôà0` Ð Ð àÝ  ÝDid€the€trial€court€err€in€awarding€prejudgment€interest€to€IFC?€Ýƒ 3£°,é,݌Шø` Ð ` Ð  ÐŒÝ  ÝÓ€ #(¥h88)ÓØ! !ØÝ"‚ 3£"ÝÝ  Ýà8  àÝ‚ 3£r.ÝÔ2¥hÔÚ  ÚIVÚ  Ú.Ô3  Ôà0` Ð Ð àÝ  ÝDid€the€trial€court€err€in€ruling€that€the€City€is€estopped€from€collectingÐ ”ä Ðcertain€real€and€personal€property€taxes€from€IFC?Ø! !ØÝƒ 3£r.«.݌ЀÐ` Ð ` Ð  ÐŒÝ  ÝÌÓ€ (eh88#ÓÔ#†XU1XX XU1#ÔÔ‡XU1XXXU1ÔTo€the€extent€that€these€issues€involve€questions€of€fact,€our€review€of€the€trial€courtððs€ruling€is€ò òòòdeÐ X ¨ Ðnovo€óóó ówith€a€presumption€of€correctness€and€thus€we€may€not€reverse€the€courtððs€factual€findingsÐ D!” Ðunless€they€are€contrary€to€the€preponderance€of€the€evidence.€€ò òòòSee,€e.g.,€Randolph€v.€Randolphóóó ó,€937Ð 0"€  ÐS.W.2d€815,€819€(Tenn.€1996);€T.R.A.P.€13(d).€€With€respect€to€the€courtððs€legal€conclusions,Ð #l! Ðhowever,€our€review€is€ò òòòde€novoóóó ó€with€no€presumption€of€correctness.€€ò òòòSee,€e.g.,€Bell€ex€rel.€SnyderÐ $X" Ðv.€Icard,€Merrill,€Cullis,€Timm,€Furen€and€Ginsburg,€P.A.ó óóó,€986€S.W.2d€550,€554€(Tenn.€1999);Ð ô$D # ÐT.R.A.P.€13(d).Ð à%0!$ ÐÐ Ì&"% Ðà@qqìàò òòòBreach€of€Lease€AgreementˆÐ ° ÐÌà  àóóó óThe€trial€court€determined€that€the€City€had€breached€the€terms€of€the€partiesðð€1989€leaseÐ €Ð Ðagreement.€€When€reviewing€this€ruling,€we€are€required€to€apply€the€legal€principles€relative€to€theÐ l¼ Ðinterpretation€and€construction€of€contracts.€€Ô#†XU1XXXU1¨0#ÔÔ‡ XU1XXXU1ÔThe€cardinal€rule€of€contract€interpretation€is€that€theÐ X¨ Ðcourt€must€attempt€to€ascertain€and€give€effect€to€the€intention€of€the€parties.€€ò òòòSee€Winfree€v.Ð D ” ÐEducators€Credit€Unionóóó ó,€900€S.W.2d€285,€289€(Tenn.€Ct.€App.€1995);€€ò òòòBreeding€v.€Shackelfordóóó ó,Ð 0 € Ð888€S.W.2d€770,€775€(Tenn.€Ct.€App.€1994);€ò òòòRainey€v.€Stansellóóó ó,€836€S.W.2d€117,€118€(Tenn.€Ct.Ð  l ÐApp.€1992);€€òòò òPark€Place€Ctr.€Enters.,€€Inc.€v.€Park€Place€Mall€Assocs.,€L.P.ó óóó,€836€S.W.2d€113,€116Ð  X Ð(Tenn.€Ct.€App.€1992).€€ò òòòóóó óIn€attempting€to€ascertain€the€intention€of€the€parties,€the€court€must€examineÐ ô D  Ðthe€language€of€the€contract,€giving€each€word€its€usual,€natural,€and€ordinary€meaning.€€ò òòòSee€WilsonÐ à 0  Ðv.€Mooreó óóó,€929€S.W.2d€367,€373€(Tenn.€Ct.€App.€1996);€òòò òRaineyó óóó,€836€S.W.2d€at€119.€€ò òòòóóó óAdditionally,Ð Ì  Ðthe€court€may€consider€the€situation€of€the€parties,€the€business€to€which€the€contract€relates,€theÐ ¸  Ðsubject€matter€of€the€contract,€the€circumstances€surrounding€the€transaction,€and€the€constructionÐ ¤ô  Ðplaced€on€the€contract€by€the€parties€in€carrying€out€its€terms.€€ò òòòSee€Penske€Truck€Leasing€Co.,€L.P.Ð à  Ðv.€Huddlestonóóó ó,€795€S.W.2d€669,€671€(Tenn.€1990);€òòò òNew€Life€Corp.€v.€Thomas€Nelson,€Inc.óóó ó,€932Ð |Ì  ÐS.W.2d€921,€925€(Tenn.€Ct.€App.€1996);€ò òòòMinor€v.€Minoróóó ó,€863€S.W.2d€51,€54€(Tenn.€Ct.€App.€1993).€Ð h¸ Ðò òòòóóó óWhen€the€language€of€the€contract€is€plain€and€unambiguous,׃,×Ý ƒ#ÃÝòòÚ  Ú5Ú  ÚóóÝ  Ý×  ×€the€court€must€determine€the€partiesððÐ T¤ Ðintention€from€the€four€corners€of€contract,€interpreting€and€enforcing€it€as€written.€€ò òòòSee€Koella€v.Ð @ ÐMcHargueóóó ó,€976€S.W.2d€658,€661€(Tenn.€Ct.€App.€1998);€òòò òGates,€Duncan€&€Vancamp€Co.€v.Ð ,| ÐLevatinoó óóó,€962€S.W.2d€21,€25€(Tenn.€Ct.€App.€1997);€€ò òòòBokor€v.€Holderóóó ó,€722€S.W.2d€676,€679€(Tenn.Ð h ÐCt.€App.€1986).€ò òòòóóó ó€€€€€Ô#†XU1XX XU1”5#ÔÔ‡XU1XXXU1Ô€ò òòòÐ T ÐÌà  àóóó óItem€Five€of€the€1989€lease€agreement€provides€as€follows:Ð Ø( ÐÌà8  àLessor€covenants€and€agrees€that€it€will€not€permit€or€allow€any€other€Flight€SchoolÐ ° ÐOperator€or€Aircraft€Maintenance€facility€to€operate€on€said€airport€under€moreÐ œì Ðfavorable€terms€and€conditions€than€the€Lessee€herein,€or€without€requiring€that€anyÐ ˆØ Ðsuch€other€Operator€furnish€or€be€furnished€services€and€facilities€equal€to€those€ofÐ tÄ ÐLessee.Ð`°Ð Ð  ÐÌAs€stated€above,€TAA€ò òòòó óóóÔ#†XU1XXXU1Ÿ>#ÔÔ‡ XU1XXXU1Ôbegan€renting€tie„down€spaces€at€the€Airport,€purchasing€fuel€at€the€Airport,Ð 8!ˆ Ðexecuting€take„offs€and€landings€using€the€Airport€runway,€and€using€other€public€areas€of€theÐ $"t  ÐAirport€in€February€of€1992.€€Ô_ÔTAAÔ_Ô€did€not€pay€rent€to€the€City€in€exchange€for€the€right€to€use€theÐ #`! ÐAirport€runway€or€other€public€areas€of€the€Airport.€€Additionally,€there€is€no€evidence€that€TAA€wasÐ ü#L" Ðrequired€to€provide€any€services€to€the€City€in€exchange€for€this€right.€€IFC€thus€argues,€and€the€trialÐ è$8 # Ðcourt€agreed,€that€the€City€permitted€or€allowed€TAA€to€operate€on€the€Airport€under€more€favorableÐ ° Ðterms€and€conditions€than€IFC€and€did€not€require€TAA€to€furnish€the€same€or€equivalent€servicesÐ œì Ðas€those€provided€by€IFC.€€Ô#†XU1XX XU1TA#ÔÔ‡XU1XXXU1Ôòòò òÐ ˆØ ÐÌà  àóóó óIn€order€to€determine€whether€the€City€violated€Item€Five€of€the€1989€lease€agreement,€weÐ \¬ Ðmust€attempt€to€ascertain€what€the€parties€meant€when€they€used€the€word€ð ðoperate.ðð€€Because€theÐ H ˜ ÐAirport€receives€federal€funds€and€is€considered€to€be€a€public€airport,׃3×Ý ƒ#ÃÝòòÚ  Ú6Ú  ÚóóÝ  Ý×  ×€it€is€required€by€law€to€makeÐ 4 „ Ðits€facilities€and€services€available€to€the€public€without€unjust€discrimination.€€ò òòòSee€óóó ó49€U.S.C.€ððÐ  p Ð47107(a)(1)€(1997€&€Supp.€2000).׃2Þ×Ý ƒ#ÃÝòòÚ  Ú7Ú  ÚóóÝ  Ý×  ×Ô#†XU1XXXU1E#ÔÔ‡XU1XXXU1Ô€€Consistent€with€this€requirement,€Ô#†XU1XXXU1#H#ÔÔ‡XU1XXXU1ÔItem€Sixteen€of€the€leaseÐ  \ Ðagreement€specifically€provides€as€follows:Ð ø H  ÐÌà8  àThe€Lessee€agrees€to€operate€the€airport€for€the€use€and€benefit€of€the€public;€to€keepÐ Ð  Ðand€maintain€the€airport€facilities€used€by€the€public€in€comparable€condition€(i.e.,Ð ¼  Ðclean,€neat€and€comfortable)€with€other€public€buildings€which€are€maintained€forÐ ¨ø  Ðpublic€use€by€the€City€of€Murfreesboro;€to€make€available€all€airport€facilities€andÐ ”ä  Ðservices€to€the€public€without€discrimination;€and€to€refrain€from€imposing€or€levyingÐ €Ð  Ðexcessive,€discriminatory€or€otherwise€unreasonable€charges€or€fees€for€any€use€ofÐ l¼ Ðthe€airport€or€its€facilities€or€for€any€airport€service.€€It€is€understood€and€agreed€thatÐ X¨ Ðnothing€herein€contained€shall€be€construed€to€grant€or€authorize€the€granting€of€anÐ D” Ðexclusive€right€within€the€meaning€of€Section€308€of€the€Federal€Aviation€Act€ofÐ 0€ Ð1958,€as€amended.ÐlÐ Ð  ÐÌThus,€when€the€parties€agreed€that€the€City€would€not€allow€another€flight€school€to€operate€at€theÐ ôD ÐAirport€under€terms€more€favorable€than€those€enjoyed€by€IFC€or€without€requiring€the€school€toÐ à0 Ðprovide€services€equivalent€to€those€provided€by€IFC,€the€parties€understood€that€such€activity€didÐ Ì Ðnot€include€the€simple€use€of€the€Airport€by€members€of€the€public€which,€under€federal€law,€cannotÐ ¸ Ðbe€prohibited€by€the€City€or€the€Airport.€€In€the€instant€case,€TAA€ò òòòó óóóÔ#†XU1XXXU1‰H#ÔÔ‡ XU1XXXU1Ôdid€not€operate€a€ground€schoolÐ ¤ô Ðat€the€Airport.€€Rather,€TAA€provided€classroom€instruction€to€its€students€at€an€office€that€it€rentedÐ à Ðnear€the€Airport.€€Ô_ÔTAAÔ_Ô€used€only€the€facilities€and€services€of€the€Airport€that€other€members€of€theÐ |Ì Ðpublic€had€the€right€to€use.€€Thus,€Ô#†XU1XX XU1XO#ÔÔ‡XU1XXXU1Ôbased€on€our€review€of€the€language€of€the€1989€lease€agreement,Ð h¸ Ðwhen€read€in€light€of€the€laws€governing€the€operation€of€public€airports,€Ô#†XU1XXXU1Q#ÔÔ‡ XU1XXXU1Ôwe€simply€do€not€think€thatÐ T ¤ ÐÔ#†XU1XX XU1êQ#ÔÔ‡XU1XXXU1Ôòòò òó óóóthe€word€ð ðoperate,ðð€as€used€by€the€parties,€was€meant€to€include€the€activities€that€TAA€conductedÐ @! Ðat€the€Airport.€€Ô#†XU1XXXU1\R#Ôòòò òÔ‡XU1XXXU1Ôó óóóConsequently,€we€conclude€that€the€City€did€not€breach€Item€Five€of€the€parties€1989Ð ,"|  Ðlease€agreement€by€allowing€TAA€to€use€the€Airportððs€facilities€and€services€and€hold€that€the€CityÐ #h! Ðis€not€liable€for€any€damages€sustained€by€IFC€as€a€result€of€the€competition€that€it€received€fromÐ ° ÐTAA.€€We€therefore€reverse€the€trial€courtððs€ruling€that€IFC€is€entitled€to€damages€for€breach€ofÐ œì Ðcontract€in€the€amount€of€$142,700.00.€€Ð ˆØ ЀÔ#†XU1XXXU1>S#ÔÔ‡XU1XXXU1Ôòòò òÐ tÄ Ðà@³³!ìàJet€Fuel€EquipmentˆÐ `° ÐÌà  àó óóóAs€stated€above,€when€the€partiesðð€1989€lease€terminated€and€the€City€resumed€managementÐ 0 € Ðof€the€Airport,€the€City€did€not€allow€IFC€to€remove€from€the€Airport€certain€jet€fuel€equipment€thatÐ  l ÐIFC€had€previously€purchased.€€With€respect€to€this€equipment,€the€partiesðð€1982€lease€agreementÐ  X Ðstates€as€follows:Ð ô D  ÐÌà8  àLessor€has€previously€approved€jet€fuel€tanks€and€accessories€which€are€to€beÐ Ì  Ðinstalled€by€Lessee.€€The€parties€hereto€agree€and€understand€that€the€total€cost€andÐ ¸  Ðexpense€of€same€shall€be€paid€by€Lessee.€€However,€the€parties€hereto€agree€that€aÐ ¤ô  Ðreasonable€period€for€amortization€of€the€cost€of€same€is€ten€(10)€years.€€Since€theÐ à  Ðlease€term€is€for€only€five€(5)€years,€Lessor€hereby€agrees€to€reimburse€Lessee€for€halfÐ |Ì  Ðof€the€original€cost€in€the€event€Lessor€refuses€to€extend€this€Lease€Agreement€to€theÐ h¸ ÐLessee€or€Lesseeððs€assigns€or€successor€at€the€termination€of€the€term€of€this€LeaseÐ T¤ ÐAgreement.Ð@Ð Ð  ÐÌAfter€the€purchase€of€the€aforementioned€jet€fuel€equipment,€IFC€remained€at€the€Airport€for€moreÐ h Ðthan€ten€years.€€Thus,€there€is€no€dispute€that€the€City€was€not€required€to€reimburse€IFC€for€anyÐ T Ðportion€of€the€cost€of€the€equipment.€€The€trial€court€found,€and€this€Court€agrees,€that€the€provisionÐ ð@ Ðcontained€in€the€1982€lease€regarding€the€jet€fuel€equipment€relates€only€to€this€possibleÐ Ü, Ðreimbursement€and€does€not€in€any€way€relate€to€the€ownership€of€the€equipment.€€òòò òÐ È ÐÌà  àóóó óThe€jet€fuel€equipment€that€was€purchased€by€IFC€and€used€by€IFC€at€the€Airport€is€a€tradeÐ œì Ðfixture.׃×Ý ƒ#ÃÝòòÚ  Ú8Ú  ÚóóÝ  Ý×  ×€€When€a€tenant€such€as€IFC€ceases€to€occupy€leased€premises€such€as€the€Airport,€the€tenantÐ ˆØ Ðmay€remove€any€trade€fixtures€that€the€tenant€has€affixed€to€the€property€so€long€as€the€removal€canÐ tÄ Ðbe€accomplished€without€causing€material€injury€to€the€property.€€ò òòòSee€Cubbins€v.€Ayresó óóó,€72€Tenn.Ð `° Ð329,€331€(Tenn.€1880);€òòò òGreen€v.€Harperóóó ó,€700€S.W.2d€565,€567€(Tenn.€Ct.€App.€1985).€€ò òòòóóó óIn€the€instantÐ L œ Ðcase,€the€trial€court€ruled€that,€because€IFC€paid€the€purchase€price€for€the€jet€fuel€equipment€that€isÐ 8!ˆ Ðin€dispute€and€because€the€City€received€value€by€retaining€this€equipment€after€IFCððs€departure€fromÐ $"t  Ðthe€Airport,€IFC€should€be€awarded€a€judgment€in€the€amount€of€$30,000.00,€the€value€of€theÐ #`! Ðequipment.€€The€court€did€not,€however,€make€any€finding€regarding€whether€the€equipment€couldÐ ü#L" Ðbe€removed€from€the€Airport€without€causing€material€injury€to€the€property.€€We€therefore€vacateÐ è$8 # Ðthe€trial€courtððs€ruling€regarding€the€disputed€jet€fuel€equipment€and€remand€the€matter€so€that€theÐ Ô%$!$ Ðtrial€court€can€make€a€determination€regarding€the€feasibility€of€removing€the€equipment.€€If€the€courtÐ À&"% Ðconcludes€that€the€jet€fuel€equipment€can€be€removed€without€causing€material€injury€to€the€Airport,Ð ¬'ü"& Ðthen€the€court€should€re„enter€its€judgment€in€favor€of€IFC€in€the€amount€of€$30,000.00.€€If,€however,Ð ° Ðthe€court€finds€that€the€equipment€cannot€be€removed€without€causing€material€injury€to€the€Airport,Ð œì Ðthen€the€court€should€rule€that€IFC€is€not€entitled€to€a€judgment€for€the€value€of€this€equipment.ò òòòÐ ˆØ Ðà  àÌà@ ìàPrejudgment€InterestˆÐ \¬ ÐÌà  àó óóóTrial€courts€are€authorized€by€section€47„14„123€of€the€Tennessee€Code€Annotated€to€awardÐ , | Ðprejudgment€interest€in€accordance€with€principles€of€equity.€€ò òòòSee€óóó óTenn.€Code€Ann.€ðð€47„14„123Ð  h Ð(1995).€€The€purpose€of€awarding€prejudgment€interest€is€to€fully€compensate€the€plaintiffððs€loss,€notÐ  T Ðto€penalize€the€defendantððs€wrongdoing.€€ò òòòSee€Myint€v.€Allstate€Ins.€Co.óóó ó,€970€S.W.2d€920,€927€(Tenn.Ð ð @  Ð1998).€€Trial€courts€are€afforded€a€great€deal€of€discretion€and€are€entitled€to€deference€regarding€theÐ Ü ,  Ðdetermination€of€whether€to€award€prejudgment€interest.€€ò òòòSee€Myintó óóó,€970€S.W.2d€at€927;€ò òòòMitchellÐ È  Ðv.€Mitchellóóó ó,€876€S.W.2d€830,€832€(Tenn.€1994);€ò òòòWilder€v.€Tennessee€Farmers€Mut.€Ins.€Co.óóó ó,€912Ð ´  ÐS.W.2d€722,€727€(Tenn.€Ct.€App.€1995).€€Thus,€an€award€of€prejudgment€interest€will€not€be€reversedÐ  ð  Ðon€appeal€unless€it€is€clear€that€the€court€abused€its€discretion.€€òòò òSee€Myintó óóó,€970€S.W.2d€at€927;Ð ŒÜ  Ðò òòòSpencer€v.€A„1€Crane€Serv.,€Inc.óóó ó,€880€S.W.2d€938,€944€(Tenn.€1994).€€ò òòòóóó óÔ#†XU1XXXU1™U#ÔÔ‡XU1XXXU1ÔAn€award€of€prejudgmentÐ xÈ  Ðinterest€is€generally€appropriate€when€the€amount€of€damages€to€which€the€plaintiff€is€entitled€isÐ d´ Ðcertain.€€òòò òSee€Myintó óóó,€970€S.W.2d€at€927;€€ò òòòMitchellóóó ó,€876€S.W.2d€at€832.€€Ô#†XU1XXXU1bj#ÔÔ‡XU1XXXU1ÔThe€test€for€determiningÐ P  Ðcertainty€of€damages€is€whether€the€amount€of€damages€can€be€ascertained€by€computation€or€by€anyÐ <Œ Ðrecognized€standard€of€valuation.€€òòò òSee€Myintó óóó,€970€S.W.2d€at€928.Ô#†XU1XXXU1¦k#ÔÔ‡XU1XXXU1Ô€€Although€the€certainty€of€aÐ (x Ðdamage€amount€supports€an€award€of€prejudgment€interest,€the€uncertainty€of€the€amount€does€notÐ d Ðnecessarily€mandate€that€the€plaintiffððs€request€for€prejudgment€interest€must€be€denied€and€the€trialÐ P Ðcourtððs€granting€of€prejudgment€interest€under€such€circumstances€is€not€necessarily€an€abuse€ofÐ ì< Ðdiscretion.€€òòò òSee€Myintó óóó,€970€S.W.2d€at€928Ô#†XU1XXXU1×l#ÔÔ‡XU1XXXU1Ô.€€Additionally,€the€plaintiff€is€generally€awardedÐ Ø( Ðprejudgment€interest€when€the€existence€of€the€obligation€itself€is€not€disputed€on€reasonableÐ Ä Ðgrounds.€€òòò òSee€Myintó óóó,€970€S.W.2d€at€927;€ò òòòMitchellóóó ó,€876€S.W.2d€at€832.€€Ô#†XU1XXXU1ên#ÔÔ‡XU1XXXU1Ôò òòòÐ ° ÐÌà  àóóó óIn€the€instant€case,€the€trial€court€awarded€ten€percent€prejudgment€interest€to€IFC€withÐ „Ô Ðrespect€to€IFCððs€$142,700.00€judgment€for€breach€of€contract,€$30,000.00€judgment€for€the€jet€fuelÐ pÀ Ðequipment€retained€by€the€City,€and€$6,000.00€judgment€for€the€air€compressor€and€heaters€retainedÐ \¬ Ðby€the€City.€€In€previous€sections€of€this€opinion,€we€reversed€the€ruling€of€the€trial€court€regardingÐ H ˜ Ðthe€Cityððs€alleged€breach€of€contract€and€vacated€the€courtððs€ruling€regarding€the€jet€fuel€equipment.€Ð 4!„ ÐOn€remand,€however,€it€is€possible€that€after€making€further€findings€of€fact€the€trial€court€will€re„Ð  "p  Ðenter€its€$30,000.00€judgment€for€the€value€of€the€jet€fuel€equipment.€€Thus,€we€review€the€courtððsÐ  #\! Ðruling€regarding€the€matter€of€prejudgment€interest€only€as€it€applies€to€IFCððs€award€for€the€value€ofÐ ø#H" Ðthe€jet€fuel€equipment€and€its€award€for€the€value€of€the€air€compressor€and€heaters.€€These€valuesÐ ä$4 # Ðare€certain€in€that€they€were€ascertainable€by€the€trial€court€after€hearing€the€testimony€of€theÐ Ð% !$ Ðwitnesses.€€Although€the€City€did€not€attempt€to€deny€that€the€air€compressor€and€heaters€were€ownedÐ ¼& "% Ðby€IFC,€the€City€did€argue€that€it€was€the€intention€of€the€parties€that€the€jet€fuel€equipment€wouldÐ ¨'ø"& Ðremain€at€the€Airport€and€become€the€property€of€the€City€upon€IFCððs€departure€from€the€Airport.€Ð ”(ä#' ÐIt€is€also€notable€that,€because€the€City€retained€the€jet€fuel€equipment,€air€compressor,€and€heatersÐ €)Ð$( Ðand€did€not€allow€IFC€to€remove€them€from€the€Airport,€IFC€lost€the€use€of€these€items€during€theÐ l*¼%) Ðperiod€of€time€between€the€termination€of€the€lease€and€the€date€of€trial.€€Under€these€circumstances,Ð X+¨&* Ðwe€think€that€an€award€of€prejudgment€interest€is€equitable€and€that€the€trial€court€did€not€abuse€itsÐ ° Ðdiscretion€in€awarding€prejudgment€interest€to€IFC.€€The€courtððs€ruling€with€respect€to€this€matterÐ œì Ðis€therefore€affirmed.Ô#†XU1XXXU1Ep#ÔÔ‡XU1XXXU1Ôò òòòÐ ˆØ ÐÌà@iiìàReal€and€Personal€Property€TaxesˆÐ \¬ ÐÌà  àó óóóAs€part€of€its€answer€to€IFCððs€complaint,€the€City€filed€a€counter„complaint€against€IFCÐ , | Ðseeking€a€judgment€for€certain€real€and€personal€property€taxes€that€IFC€allegedly€owed€the€City€forÐ  h Ðthe€tax€years€1988€through€1994.€€In€its€answer€to€the€Cityððs€counter„complaint,€IFC€denied€that€itÐ  T Ðowed€the€taxes€and€did€not€raise€any€affirmative€defenses€to€the€counter„complaint.€€With€respect€toÐ ð @  Ðthese€taxes,€the€trial€court€ultimately€ruled€as€follows:Ð Ü ,  ÐÌà8  àI€think€the€taxes€present€a€very€interesting€question€in€that€no€taxes€were€assessed€toÐ ´  ÐIFC€up€until€1988€according€to€the€County€because€it€was€[a]€lease€hold€estate€andÐ  ð  Ðbecause€personal€property€taxes€were€not€normally€assessed.€€So€those€matters€hadÐ ŒÜ  Ðnot€been€addressed€in€the€prior€lease.€€Obviously€the€City€in€negotiating€the€lease€canÐ xÈ  Ðtake€into€effect€where€theyððre€dealing€with€someone€leasing€their€own€property€whichÐ d´ Ðis€not€normally€taxable,€but€once€it€becomes€a€lease€hold,€the€estate€can€be€taxed.€Ð P  ÐThey€can€adjust€their€lease€accordingly€to€make€adjustments€for€the€taxes.€€And€soÐ <Œ Ðthat€was€not€done€in€the€prior€leases€and€was€not€addressed€in€the€current€leases€andÐ (x Ðthe€taxes€were€not€assessed€or€evidently€no€one€was€aware€that€the€taxes€were€goingÐ d Ðto€be€assessed€until€after€the€ðð89€lease€was€entered€into€and€they€started€getting€taxÐ P Ðbills.€€Mr.€Berg€testified€that€the€airport€authority€indicated€to€him€that€that€would€notÐ ì< Ðbe€a€problem.€€They€would€address€that€issue.€€And€they€never€did€readjust€his€leaseÐ Ø( Ðto€address€that€issue.€€It€wasnððt€until€after€this€breach€occurred€that€they€startedÐ Ä Ðmentioning€taxes.€€They€went€for€several€years€without€ever€addressing€the€issue€andÐ ° Ðreassuring€Mr.€Berg,€according€to€his€testimony,€and€there€was€not€anyone€here€fromÐ œì Ðthe€airport€authority€to€refute€that,€that€would€be€taken€care€of.€€So€I€think€that€theyÐ ˆØ Ðare€estopped€from€collecting€their€taxes.€€Obviously€the€County€is€not,€but€the€City,Ð tÄ ÐI€think,€has€an€estoppel€problem€in€there,€that€they€did€not€intend€to€have€those€taxesÐ `° Ðassessed€to€him.€€It€was€done€by€the€County,€and€it€was€not€included€in€the€lease€andÐ L œ Ðafter€it€was€made€aware€to€the€airport€authority,€they€kept€assuring€Mr.€Berg€that€itÐ 8!ˆ Ðwould€be€taken€care€of€it.€€The€City€itself€then€was€estopped€from€pursuing€theÐ $"t  Ðcollection€of€the€taxes€from€the€years€1988€through€1994.Ð#`!Ð Ð  ÐÌà  àUnder€Rule€12€of€the€Tennessee€Rules€of€Civil€Procedure,€every€defense€to€a€claim€for€reliefÐ è$8 # Ðmust€either€be€raised€in€a€responsive€pleading€or€in€a€written€motion.€€ò òòòSee€óóó óT.R.C.P.€12.02.€€TheÐ Ô%$!$ Ðtheory€of€estoppel€is€an€affirmative€defense€and€thus€is€subject€to€the€requirements€of€Rule€12.€€ò òòòSeeÐ À&"% ÐBilbrey€v.€Smithersóóó ó,€937€S.W.2d€803,€808€(Tenn.€1996);€ò òòòGates,€Duncan€&€Vancamp€Co.€v.Ð ¬'ü"& ÐLevatinoó óóó,€962€S.W.2d€21,€25€(Tenn.€Ct.€App.€1997);€ò òòòTBC€Corp.€v.€Wallóóó ó,€955€S.W.2d€838,€839Ð ˜(è#' Ð(Tenn.€Ct.€App.€1997).€€In€the€case€at€bar,€IFC€did€not€raise€the€affirmative€defense€of€estoppel€in€anyÐ „)Ô$( Ðof€its€responsive€pleadings€or€in€a€written€motion.€€Nor€did€IFC€argue€this€affirmative€defense€at€trial.€Ð p*À%) ÐRather,€the€trial€court,€òòò òsua€sponteó óóó,€determined€that€the€City€was€estopped€from€collecting€the€taxesÐ \+¬&* Ðthat€it€was€allegedly€owed€by€IFC.€€The€City€therefore€did€not€have€any€notice€of€the€estoppel€defenseÐ ° Ðand€was€not€afforded€an€opportunity€to€prepare€a€response€to€the€defense.€€Because€IFC€did€not€raiseÐ œì Ðthe€issue€of€estoppel€prior€to€trial€as€contemplated€by€Rule€12€and€because€we€do€not€think€the€issueÐ ˆØ Ðwas€tried€by€consent,€we€conclude€that€the€affirmative€defense€of€estoppel€was€waived€by€IFC€andÐ tÄ Ðconsequently€hold€that€it€was€inappropriate€for€the€court€to€base€its€ruling€on€this€theory.€€WeÐ `° Ðtherefore€reverse€the€courtððs€conclusion€that€the€City€is€estopped€from€collecting€the€disputed€taxes.€Ð L œ ÐOn€remand,€the€trial€court€is€instructed€to€determine,€without€regard€to€the€theory€of€estoppel,Ð 8 ˆ Ðwhether€IFC€has€a€real€and/or€personal€property€tax€obligation€to€the€City.€€If€the€trial€court€concludesÐ $ t Ðthat€IFC€does€owe€real€and€personal€property€taxes€to€the€City,€the€court€should€make€a€findingÐ  ` Ðregarding€the€precise€amount€of€this€obligation€and€enter€a€judgment€in€favor€of€the€City€equal€to€thisÐ ü L  Ðamount.€€Ð è 8  ÐÌà  àà8 ` à€òòò òà@%ì` x` xàConclusionˆÐ À  ÐÌà  àóóó óBased€on€the€forgoing,€we€(1)€reverse€the€trial€courtððs€conclusion€that€the€City€breached€theÐ ”ä  Ðpartiesðð€1989€lease€agreement,€(2)€vacate€the€courtððs€ruling€regarding€the€jet€fuel€equipment,€(3)Ð €Ð  Ðremand€the€cause€so€that€the€court€can€determine€whether€the€aforementioned€jet€fuel€equipment€isÐ l¼ Ðcapable€of€being€removed€without€causing€material€injury€to€the€Airport,€(4)€affirm€the€courtððs€awardÐ X¨ Ðof€ten€percent€prejudgment€interest€to€IFC,׃×Ý ƒ#ÃÝòòÚ  Ú9Ú  ÚóóÝ  Ý×  ×€and€(5)€reverse€the€courtððs€ruling€that€the€City€isÐ D” Ðestopped€from€collecting€the€real€and€personal€property€taxes€allegedly€owed€to€the€City€by€IFC.€€ò òó óTheÐ 0€ Ðcosts€of€this€appeal€are€taxed€to€IFC,€and€its€surety,€for€which€execution€may€issue€if€necessary.€€Ô#†XU1XXXU1Xy#ÔÐ l ÐÌà  àà ` àà ¸ àà  àà h àà À àà  à___________________________________€Ð ôD Ðà  àà ` àà ¸ àà  àà h àà À àà  àDAVID€R.€FARMER,€JUDGE