ÿWPC( …# VUNa %¯ 0(µw@Ý4 1 0J@ 0TŠ 0lÞ 0DJ 0^Ž 0hì 0rT 0|Æ 0†B 0È 1uX U,Í 0dù U,]U>‰B)ÇDCð AM3U*€ªÓª“}ùv~ vÓ‡ D3Z& B& 0@ª& AOê&Æ9' 0Dÿ' D/C( Br(˜HP LaserJet 4Si/4SiMX PS 600dpiPSCRIPTÀäÌÀÀÌÀä0 (ÖÃ9 Z ‹6Times New Roman RegularX($¡¡ ˆU‰ Š ‹ Œ £ŽÓ€œyJÚ l3|xœ2 ÿÿ0Indent1Ô2ÔÔ3  Ô2" ÿÿ0Indent2à0 àÔ2ÔÔ3  Ô((3üÝ$¤¤Ý ƒ!ÝÝ  Ýà  àòòÚ  Ú0Ú  Úóó(#Ã$òòÚ  Ú0Ú  Úóó2, 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)< Œ 9p`(ModernP ÿÿ8Mac DefaultMac DefaultÓ ` °šXÓ< Œ 9p`(Monaco< Œ 9p`(&Times New Roman% Line 7 d 7Border 1dd€-!Cþÿ << Gÿÿ< Œ 9p`(Arial öÝ ƒ!ÝÔ€ÔÔ€ÔÝ  ÝÔ€#ÔÔ€#ÔÓ  ÓÔ YYY ÔFILEDÔ€#XÔÌÌò òAugust€16,€1996ÌÌCecil€Crowson,€Jr.ÌÔ€#ôÔAppellate€Court€Clerkó ó ÉÝ ƒ!ÝÔ€ÔÔ€ÔÝ  ÝÝ ƒ $Ýà àòòÚ  ÚÚ  ÚóóÝ  ÝT.C.A.€€67„5„2504€(1994)€provides€in€pertinent€part:ÌÌà à(b)€A€tax€deed€of€conveyance€shall€be€an€assurance€of€perfect€title€to€the€purchaser€of€suchÏland,€and€no€such€conveyance€shall€be€invalidated€in€any€court,€except€by€proof€that€the€land€wasÏnot€liable€to€sale€for€taxes€or€that€the€taxes€for€which€the€land€was€sold€have€been€paid€before€theÏsale;€€and€if€any€part€of€the€taxes€for€which€the€land€was€sold€is€illegal€or€not€chargeable€against€it,Ïbut€a€part€is€chargeable,€that€shall€not€affect€the€sale,€nor€invalidate€the€conveyance€thereunder,Ïunless€it€appears€that€before€the€sale€the€amount€legally€chargeable€against€the€land€was€paid€orÏtendered€to€the€county€trustee,€and€no€other€objection€either€in€form€or€substance€to€the€sale€or€theÏtitle€thereunder€shall€avail€in€any€controversy€involving€them.ÌÌà àÌÌ ‰Ý ƒ!ÝÔ€ÔÔ€ÔÝ  ÝÝ ƒ $Ýà àòòÚ  ÚÚ  ÚóóÝ  ÝT.C.A.€ðð€67„5„2415€(1994)€provides:ÌÌà à(a)€The€defendant,€when€served€in€any€manner€according€to€the€Rules€of€Civil€Procedure,Ïeither€by€mail€or€in€person,€does€not€have€to€be€served€with€a€copy€of€the€complaint€and€exhibitÏand€instead,€the€clerk€may€issue€a€notice€to€accompany€the€summons.Ìà à(b)€The€notice€shall€identify€the€suit€mentioned€in€the€summons€sufficiently€to€enable€theÏtaxpayer€to€know€what€delinquent€taxes€the€taxpayer€is€being€sued€for€and€what€property€is€beingÏsubject€to€the€lien.Ìà à(c)€The€summons€and€notice€may€be€for€more€than€one€(1)€suit€where€suits€have€beenÏconsolidated.Ìà à(d)€Constructive€service€of€process€shall€be€made€as€now€provided€by€law.Ìà à(e)€In€all€counties,€personal€service€of€process€on€the€defendant€may€be€dispensed€with€andÏthe€summons€and€notice€may€be€sent€by€certified€or€registered€mail,€return€receipt€requested.Ìà à(1)€The€return€of€the€receipt€signed€by€the€defendant,€spouse,€or€other€person€deemedÏappropriate€to€receive€summons€or€notice€as€provided€for€in€the€Rules€of€Civil€Procedure,€or€itsÏreturn€marked€"refused,"€evidenced€by€appropriate€notation€of€such€fact€by€the€postal€authorities,Ïand€filed€as€a€part€of€the€record€by€the€clerk,€with€notation€on€the€docket€of€the€true€facts,€shall€beÏevidence€of€personal€notice.Ìà à(2)€In€the€event€the€return€receipt€does€not€establish€that€it€was€signed€by€the€defendant€orÏthe€defendant's€authorized€agent€or€that€the€notice€was€refused,€then€the€court€may€find€throughÏindependent€proof€that€the€defendant€had€actual€notice€in€compliance€with€notice€requirements.Ìà à(3)€If€the€court€does€not€find€that€the€defendant€had€actual€notice,€it€may€order€such€otherÏand€further€action€to€be€taken€to€give€the€defendant€notice.ÌÌÌ€Ì ïÝ ƒ!ÝÔ€ÔÔ€ÔÝ  ÝÝ ƒ $Ýà àòòÚ  ÚÚ  ÚóóÝ  ÝT.C.A.€ðð€21„1„203€(1994)€provides€in€pertinent€part:ÌÌà à(a)€Personal€service€of€process€on€the€defendant€in€a€court€à àof€chancery,€is€dispensed€withÏin€the€following€cases:Ìà à.€.€.€.Ìà à(4)€When€the€name€of€the€defendant€is€unknown€and€cannot€be€ascertained€upon€diligentÏinquiry;Ìà à(5)€When€the€residence€of€the€defendant€is€unknown€and€cannot€be€ascertained€uponÏdiligent€inquiry;Ìà à.€.€.€.Ìà à(b)€To€dispense€with€process€in€any€of€the€above€cases,€the€à àfacts€shall€be€stated€under€oathÏin€the€bill,€or€by€separate€affidavit,€or€appear€by€the€return.ÌPtPtHHÚ(ÿáÿâùFG(üHHØ(d'`Styl{WP}01•ÃÃÃÃÃÃÃÃÃÃÃÃÃÃÃÃÃÃà Ãà Ãà Ãà Ãà ÃÃÃÃÃÃÃÃÃÃÃÐ ÐÐHHÐÐ  ÐÐ2ÐÐÿÿ¸æ$ÿÐÐHHÐÐÐÐÐÐÐÐ  ÐÐ ÐÐ ÐÑÑÑGenevaÑÑ ÑÑ € ÑÑ<Px–ÈÑÒÒÒ443!#4ÒÒ$ *$ÒÒ$*$ÒÒ ÿKK ÒÒ  Geneva ÒÒ  Geneva ÒÓ.,ÓÓÓÓ6ÓÓ ÓßßßßßßßßßßßßßßßßßßÑMonacoÑÑ ÑÒ  BA Op Monaco ÒÒ  BA Op Monaco Ò++++'ÿÿdxd d("ÿÿ$££Ò  ÒÒ  Ò€-‚ƒCþÿ<< CÿÿƒLevel 1Level 2Level 3Level 4Level 5($$””ò òÚ  Ú1Ú  Úó ó„„'÷ÿ dxdüÿP PdÝ ƒ!ÝÔ . ÔÔ€ÔÓ&€X„d&ÓÑ#€Xd#ÑÔ€ÔÝ  ÝÑ\R AØ'\ÑÓ` Ü` p”XÓÑ\R AØ'\Ñà@ àò òIN€THE€COURT€OF€APPEALS€OF€TENNESSEE,€WESTERN€SECTIONÌà@ àAT€JACKSONÌà@ à_______________________________________________________ÌÌó óà à)ò òÌJAMES€T.€MORROW€and€wife,ó óà à)à àFayette€County€Chancery€CourtÌò òDONNA€J.€MORROW,€ET€ALó ó,à à)à àNo.€9870Ìà à)Ì€€€€€Plaintiffs/Appellees.à à)Ìà à)ÌÙ€€ÙÙ€€ÙßL€"$!;+'h|âà` ¤ `€€LßVS.à à)à àC.€A.€NO.€02A01„9505„CH„00102Ìà à)Ìò òBETTY€BOBBITT€in€her€capacityó óà à)Ìò òas€County€Trustee€for€Fayette€County,ó óà à)Ìò òTennessee,€and€ANNE€HILLó ó,à à)Ìà à)Ì€€€€€Defendants/Appellants.à à)Ìà à)Ì______________________________________________________________________________ÌÌFrom€the€Chancery€Court€of€Fayetter€County€at€Somerville.Ìò òHonorable€John€Hill€Chisolm,€Judge€ó óÌÌÌÌò ò€James€F.€Arthur,€IIIó ó,€Germantown,€TennesseeÌAttorney€for€Defendant/Appellant€Anne€Hill.ÌÌò òÌJ.€Payson€Matthewsó ó,€Somerville,€TennesseeÌAttorney€for€Defendant/Appellant€Betty€Bobbitt,€TrusteeÌÌÌò òC.€Thomas€Cates,€ó óÌò òR.€Porter€Feildó ó,ÌBURCH,€PORTER€&€JOHNSONÌAttorney€for€Plaintiffs/Appellees.ÌÌÌÌOPINION€FILED:ÌÌò òAFFIRMED€IN€PART,€REVERSED€IN€PART€AND€REMANDEDÌÌÌà àFARMER,€J.ÌÌÌÌCRAWFORD,€P.J.,€W.S.€ó ó:€(Concurs)Ìò òTOMLIN,€Sr.€J.€ó ó:€(Concurs)ÌÌÌÌÌÌÌÌÌÌÌÓÓÓ  ÓÓ` Ü` ˜XÓà àIn€this€case,€Defendant„Appellant,€Dr.€Anne€Hill€(ð ðDr.€Hillðð€or€ð ðDefendantðð),Ïappeals€the€decision€of€the€Chancery€Court€of€Fayette€County,€setting€aside€a€tax€deed€challengedÏby€Plaintiffs„Appellants,€James€T.€Morrow,€Donna€Morrow,€John€Berry€Morrow,€Donnie€SteveÏMorrow,€Gerald€Russell€Morrow,€Jr.€and€Tracy€Ann€Morrow€Medley€(the€ð ðMorrowsðð€orÏð ðPlaintiffsðð).€ÌÌà àAll€pertinent€facts€are€undisputed:€€Since€1980,€James€and€Donna€Morrow€haveÏowned€and€possessed€a€1.55€acre€tract€of€property€in€Fayette€County,€Tennessee€upon€which€theyÏhave€maintained€a€home.€€As€a€result€of€a€series€of€prior€conveyances€between€family€members,ÏJames€Morrow€holds€a€two„fifth€undivided€interest€in€this€tract,€Donna€Morrow€holds€a€one„tenthÏundivided€interest,€John€Morrow€and€Donnie€Morrow€both€hold€a€one„fifth€undivided€interest,€andÏGerald€Morrow,€Jr.€and€Tracy€Ann€Morrow€Medley€each€hold€a€one„tenth€undivided€interest.€ÌÌà àIn€1988,€James€and€Donna€Morrow,€the€possessory€owners€of€the€property,€failedÏto€pay€Fayette€County€property€taxes€on€the€tract.€€In€1990,€the€Fayette€County€Property€AssessorÏfiled€a€delinquent€tax€suit€in€the€Chancery€Court€of€Fayette€County€seeking€1988€property€taxes€forÏthe€tract€and€naming€James€and€Donna€Morrow€as€defendants.€€James€and€Donna€Morrow€wereÏduly€served€with€process.€€In€May€1991,€a€default€judgment€was€entered€against€them€in€theÍamount€of€$417.07€plus€interest,€penalties€and€costs.€€ÌÌà àJames€and€Donna€Morrow€failed€to€satisfy€the€judgment€within€the€thirty€dayÏperiod€after€the€filing€of€the€judgment.€€Consequently,€pursuant€to€T.C.A.€ðð€67„5„2502,€the€FayetteÏCounty€Trustee€advertised€the€property€to€be€sold€at€a€tax€sale€to€be€held€on€July€31,€1991.€€TheÏnotice€and€advertisement€of€said€sale€appeared€in€the€local€newspaper,€theòò€ò òFayette€County€Reviewó ó,óóÏas€follows:€€ÌÓÓà@ àò òòòDELINQUENT€TAX€SALEóóó óÌà8 àÒ ° ÒÒ ø Òà8 àIn€accordance€with€the€provisions€ofÏSection€67„5„2502,€Tennessee€CodeÏAnnotated,€this€is€the€first€and€finalÏpublication€of€this€sale.ÌÌò òà@ àCHANCERY€SALE€OF€REAL€ESTATEÌà@ àCHANCERY€COURT€OF€FAYETTE€COUNTY,€TENNESSEEÌó óà8 àDate€of€Sale:€€Friday,€July€31,€1991Ìà8 àTime€of€Sale:€€10:00€a.m.€€Ìà8 àPLACE€OF€SALE:€South€door,€Courthouse,€Somerville,ÏTennesseeÌà8 àREASON€FOR€SALE:€Delinquent€taxes€owing€CountyÏof€FayetteÌÌà8 àTHE€STATE€OF€TENNESSEE€IN€ITS€OWN€Ìà8 àBEHALF€AND€FOR€THE€US€[sic]€AND€BENEFIT€Ìà8 àOF€FAYETTE€COUNTY,€TENNESSEE,€AND€Ìà8 àTHE€TOWN€OF€SOMERVILLE,€TENNESSEEÌà8 àà àPLAINTIFFSÌÒ ° ÒÒ ° Òà àà àà àà àà àNO.€8701(CONSOLIDATED)Ìà8 àVS.ÌÌà8 àDOROTHY€ADAMS,€ET€AL.,Ìà8 àà àDEFENDANTSÌÌÌà8 àà àBy€virtue€of€decree(s)€for€sale€entered€in€the€above€styledÏcause€on€May€30,€1991,€in€Minute€Book€27,€Page€769,€of€theÏChancery€Court€of€Fayette€County,€Tennessee,€I€will€sell€separatelyÏat€public€auction€to€the€highest€and€best€bidder€for€cash,€at€the€SouthÏdoor€of€the€Courthouse€in€Somerville,€Tennessee,€Wednesday,€JulyÏ31,€1991,€commencing€at€10:00€oððclock€a.m.€to€satisfy€the€lien€forÏunpaid€city€and€county€taxes,€the€hereinafter€described€propertyÏsituated€in€Fayette€County,€Tennessee.ÌÌà8 àà àNo€payment€of€taxes,€interest,€penalties€and€costs€will€beÏaccepted€on€the€day€of€sale€because€of€insufficient€time€to€handle€theÏadministrative€details€incident€to€such€a€procedure.€€ÌÌà8 àà àListed€preceding€the€description€of€each€parcel€to€be€sold€inÏthe€sum€total€of€all€city€and€county€taxes€for€which€the€sale€is€beingÏmade€and€being€inclusive€of€taxes,€interest,€penalties,€attorneys€fees,Ïclerkððs€fees,€and€costs€through€the€year€1988,€plus€publication€andÏother€costs.ÌÌà8 àà àTerms€of€Sale:€€Cash,€subject€to€the€equity€of€redemption€ofÏtwo€years€and€subject€to€all€taxes€subsequent€to€the€tax€year€1988.€€ÌÌà8 àà àSaid€parcels€of€property€together€with€the€names€of€theÏowner(s),€the€total€of€all€taxes,€interests,€penalties,€fees€and€costs€areÏdescribed€as€follows,€to„wit:ÌÌà8 àà à.€.€.€.ÌòòÌà8 àà àPARCEL€NO.€90óó:€Sold€as€property€of€James€T.€MorrowÏand€wife,€Donna€J.€Morrow,€their€unknown€heirs€or€devisees.€€TotalÏCounty€taxes,€fees€and€costs€for€the€year€1988€$417.07€plusÏpublication€costs.€€Tax€Roll:€€Map€100,€Parcel€601.Ìò òÌà8 àà à1.55€acres€in€Civil€District€8€of€Fayette€County,ÏTennessee€as€more€particularly€described€in€deed€of€record€inÏBook€239,€Page€59€of€the€Registerððs€Office€of€Fayette€County,ÏTennessee€to€which€reference€is€here€made€for€a€full€andÏcomplete€descriptionó ó.€€ÌÌÌÌÓÓà àThe€parties€agree€that€this€notice€and€advertisement€misstated€the€applicable€periodÏfor€redemption€of€property€sold€for€delinquent€taxes.€€On€June€4,€1991,€prior€to€the€publication€ofÏthe€notice€and€advertisement,€the€statutory€right€of€redemption€for€property€sold€at€a€tax€sale€wasÏreduced€from€two€years€after€entry€of€an€order€of€confirmation€to€one€year€after€entry€of€an€orderÏof€confirmation€by€1991€Tennessee€Public€Acts€ch.€470€ðððð€1,€4„5.€€The€amendment,€according€toÏits€terms,€applied€to€all€tax€sales€held€after€June€4,€1991.€€1991€Tenn.€Pub.€Acts€ch.€470€ðð€5.€€It€isÏnot€clear€from€the€record€how€the€error€came€to€be€published€in€the€òòò òFayette€County€Reviewó óóó.€ÏHowever,€at€the€time€of€the€tax€sale,€the€County€Trustee,€evidently€aware€of€the€mistake€in€theÍnotice€and€advertisement,€made€an€announcement€at€the€tax€sale€that€the€proper€period€ofÏredemption€was€one€year€from€the€date€of€entry€of€an€order€of€confirmation.€€ÌÌà àDr.€Hill€purchased€the€Morrowsðð€property€at€the€tax€sale€for€$1,000.€€OnÏSeptember€1,€1992,€one€year€and€fifteen€days€after€the€order€of€confirmation€was€entered,€theÏFayette€County€Clerk€and€Master€issued€Dr.€Hill€a€tax€deed€to€the€property.€€After€obtaining€the€taxÏdeed,€Dr.€Hill€telephoned€James€and€Donna€Morrow€and€informed€them€that€she€held€a€tax€deed€toÏthe€property.€€Shortly€thereafter,€James€Morrow€attempted€to€pay€the€delinquent€taxes€and€redeemÏthe€property,€however,€the€Clerk€and€Master€refused€his€tender.€€ÌÌà àIn€December€1992,€Dr.€Hill€obtained€a€writ€of€forcible€entry€and€detainer€for€theÏproperty.€€On€December€8,€1992,€James€and€Donna€Morrow€brought€this€action€against€Dr.€HillÏand€Betty€Bobbitt,€in€her€capacity€as€Fayette€County€Trustee,€seeking€to€enjoin€execution€on€theÏjudgment€and€to€set€aside€the€tax€sale€or,€alternatively,€to€redeem€the€property€based€upon€theÏerroneous€equity€of€redemption€stated€in€the€notice.€€ÌÌà àAfter€the€filing€of€the€original€complaint,€Donnie€Steve€Morrow,€John€BerryÏMorrow,€Gerald€Russell€Morrow,€Jr.€and€Tracy€Ann€Morrow€Medley€filed€motions€to€interveneÏand€to€amend€the€complaint€to€become€party€plaintiffs.€€The€trial€court€granted€these€motions.€EachÏof€these€intervening€parties€alleged€that€they€had€an€interest€in€the€subject€property€and€that€they€hadÏnot€received€proper€notice€of€the€tax€sale€due€to€the€fact€that€their€names€were€omitted€from€theÏnotice€that€appeared€in€the€òòò òFayette€County€Reviewó óóó.€€They€asked€that€the€tax€sale€be€set€aside€due€toÏthis€omission€as€well€as€the€inaccurate€statement€concerning€the€period€of€redemption€for€propertyÏsold€at€a€tax€sale.Ìà àÌà àPrior€to€trial,€both€Dr.€Hill€and€the€Morrows€filed€motions€for€summary€judgment.€ÏAfter€hearing€argument€from€both€parties,€the€trial€court€granted€summary€judgment€to€theÏMorrows,€holding€that:€ÌÌÓÓà8 à[T]here€is€no€genuine€issue€as€to€any€material€fact€regarding€theÏdefective€Notice€and€Advertisement€of€the€sale€for€taxes€of€theÏplaintiffsðð€property€involved€in€this€case€.€.€.€therefore,€said€sale€didÏnot€substantially€comply€with€the€applicable€law€and€plaintiff€isÏentitled€to€redeem€the€subject€property€upon€making€defendant€AnneÏHill€whole€by€paying€to€her€interest€at€the€rate€of€ten€percent€(10%)Ïper€annum€on€the€sum€of€$1,000.00€which€she€paid€for€the€propertyÏat€the€time€of€the€tax€sale€and€her€reasonable€attorney€fees.€€ÌÌÌÌÓÓà àDr.€Hill€has€appealed€the€trial€courtððs€decision,€presenting€the€following€issues€forÏour€review:ÌÌÓÓà8 àà àI.€€The€trial€court€erred,€as€a€matter€of€law,€in€grantingÏAppelleesðð€motion€for€summary€judgment€and€denying€AppellantððsÏmotion€for€summary€judgment.ÌÌà8 àà àII.€€If€the€trial€court€did€not€err€in€granting€Appelleesðð€motionÏfor€summary€judgment,€it€erred€in€the€formulation€of€the€reliefÏafforded€thereon.€€€ÌÌÌÌÓÓà àWe€begin€our€analysis€by€noting€that€a€trial€court€should€grant€a€motion€forÏsummary€judgment€only€if€the€movant€demonstrates€that€there€are€no€genuine€issues€of€materialÏfact€and€that€the€moving€party€is€entitled€to€judgment€as€a€matter€of€law.€€Rule€56.03€T.R.C.P.;Ïòòò òByrd€v.€Halló óóó,€847€S.W.2d€208,€210€(Tenn.€1993);€òòò òDunn€v.€Hackettó óóó,€833€S.W.2d€78,€80€(Tenn.ÏApp.€1992).€€When€a€motion€for€summary€judgment€is€made,€the€court€must€consider€the€motionÏin€the€same€manner€as€a€motion€for€directed€verdict€made€at€the€close€of€the€plaintiff's€proof;€thatÏis,€"the€court€must€take€the€strongest€legitimate€view€of€the€evidence€in€favor€of€the€nonmovingÍparty,€allow€all€reasonable€inferences€in€favor€of€that€party,€and€discard€all€countervailingÏevidence."€ò òòòByrd,óóó ó€847€S.W.2d€at€210„11.€€In€òòò òByrdó óóó,€the€Tennessee€Supreme€Court€stated:ÌÌÓÓà8 àOnce€it€is€shown€by€the€moving€party€that€there€is€no€genuine€issueÏof€material€fact,€the€nonmoving€party€must€then€demonstrate,€byÏaffidavits€or€discovery€materials,€that€there€is€a€genuine,€material€factÏdispute€to€warrant€a€trial.€[Citations€omitted.]€€In€this€regard,€RuleÏ56.05€provides€that€the€nonmoving€party€cannot€simply€rely€uponÏhis€pleadings€but€must€set€forth€òòò òspecific€factsó óóó€showing€that€there€is€aÏgenuine€issue€of€material€fact€for€trial.ÌÌÌÌÓÓò òòòId.óóó ó€at€211€(emphasis€in€original).€€ÌÌà àThe€summary€judgment€process€should€only€be€used€as€a€means€of€concluding€aÏcase€when€there€are€no€genuine€issues€of€material€fact,€and€the€case€can€be€resolved€on€the€legalÏissues€alone.€€ò òòòId.óóó ó€at€210€(citingòòò ò€Bellamy€v.€Federal€Express€Corp.ó óóó,€749€S.W.2d€31,€33€(Tenn.Ï1988)).ÌÌà àIn€the€instant€case,€Dr.€Hill€argues€that€the€trial€court€erred€as€a€matter€of€law€inÏdetermining€that€the€tax€sale€in€question€did€not€substantially€comply€with€the€applicable€law€due€toÏthe€defective€notice€of€the€tax€sale.€€We€agree.ÌÌà àAt€trial,€Plaintiffs€alleged€that€the€notice€contained€two€fatal€defects.€€First,€theyÏalleged€that€the€notice€and€advertisement€was€fatally€defective€because€it€erroneously€stated€thatÏthere€was€a€two„year€period€of€redemption€for€the€property.€€Second,€they€argued€that€the€noticeÏand€advertisement€was€fatally€defective€because€it€did€not€contain€the€names€of€the€non„possessoryÏowners€of€the€property.€€As€noted€òòò òsupraó óóó,€the€trial€court€found€that€the€first€defect€was€enough€toÏinvalidate€the€tax€sale,€and€the€court€did€not€address€the€effect€of€the€Countyððs€omission€of€theÍnames€of€the€non„possessory€owners€from€the€notice€and€advertisement.€€ÌÌà àIn€response€to€the€Morrowsðð€arguments,€Dr.€Hill€argues€generally€that€T.C.A.€ðð€67„5„2504€limits€attacks€on€tax€deeds€to€instances€where€(1)€the€land€was€not€liable€to€sale€for€taxes,Ïor€(2)€the€taxes€for€which€the€land€was€sold€had€been€paid€prior€to€sale.× ƒ% ××  ×€€We€cannot€agree€with€Dr.ÏHillððs€contention.€In€òòò òRast€v€Terryó óóó,€532€S.W.2d€552€(Tenn.€1976),€our€Supreme€Court,€consideringÏthe€applicability€of€T.C.A.€ðð€67„2025,€the€predecessor€to€T.C.A.€ðð€67„5„2504,€stated€that€ð ðtheÏapplicability€of€this€Code€section€must€yield€to€the€proposition€that€a€void€decree€will€not€support€aÏtax€title€and€the€statute€presupposes€a€valid€vestiture€of€title€in€the€purchaser.ðð€òòò ò€Idó óóó.€at€555.€€Thus,€itÏis€clear€under€òòò òRastó óóó€that€a€tax€title€can€be€invalidated€due€to€procedural€irregularities€in€connectionÏwith€the€tax€sale.€€òòò òId.ó óóó€€€€ÌÌà àWe€turn€then€to€the€question€of€whether€the€notice€of€sale€and€advertisementÏpublished€in€the€òòò òFayette€County€Reviewó óóó€was€fatally€defective€so€as€to€invalidate€the€tax€sale.€€WeÏconsider€first€the€Morrowsðð€contention€that€the€misstated€period€for€redemption€should€invalidateÏthe€tax€sale.€€In€respect€to€notices€for€the€sale€of€land,€T.C.A.€ðð€67„5„2502€provides€in€pertinentÏpart:€€ÌÌÓÓà8 à(a)(1)€In€the€event€of€a€sale€under€a€decree€of€the€court,€the€propertyÏshall€be€advertised€in€one€(1)€sale€notice,€which€notice€shall€set€outÏthe€names€of€the€owners€of€the€different€tracts€or€parcels€of€land€andÏwhich€shall€describe€the€property€and€set€out€the€amount€ofÏjudgment€against€each€defendant.€€The€description€of€the€propertyÏshall€include€a€concise€description,€which€means€a€reference€to€aÏdeed€book€and€page€which€contains€a€complete€legal€description€ofÏthe€property,€and€may€also€include€a€common€description€of€theÏproperty,€which€may€include€street€name€and€number,€map€andÏparcel€number,€number€of€acres,€or€any€other€description€whichÏmight€help€identify€the€property€as€it€is€commonly€known.€€TheÏpurpose€of€the€common€description€is€to€help€identify€the€propertyÏwhich€is€described€in€the€concise€description.€€Any€error€or€defect€inÏthe€common€description€shall€not€in€any€way€void€any€sale€of€theÏproperty;€€provided,€that€the€concise€description€makes€accurateÏreference€to€the€last€conveyance€of€the€property€by€correct€referenceÏto€a€deed€book€and€page.Ìà8 àà à(2)€The€advertisement€may€be€by€publication€in€a€newspaperÏas€required€by€subdivision€(a)(1),€or€by€printed€handbills€as€theÏcourts€may€decree.Ìà8 àà à(3)€Notice€to€parties€or€others€in€delinquent€tax€suits€andÏsales€shall€be€governed€by€the€Tennessee€Rules€of€Civil€Procedure,Ïand€may€be€forwarded€to€the€address€of€an€owner€of€the€propertyÏwhich€is€on€record€in€the€office€of€the€assessor€of€property.Ìà8 àà à(b)€It€is€the€responsibility€of€the€property€owner€to€registerÏthe€property€owner's€name€and€address€with€the€assessor€ofÏproperty€of€the€county€in€which€the€land€lies.Ìà8 àà à(c)(1)€Any€person€claiming€an€interest€in€taxable€realÏproperty€who€is€not€in€possession€of€that€property€shall€be€deemedÏto€have€waived€any€right€to€notice€provided€by€ðð€67„5„2415€or€thisÏsection€unless€such€person€shall€file€a€statement€declaring€suchÏinterest€with€the€assessor€of€property.Ìà8 àà à(2)€Such€statement€shall€be€on€a€form€prescribed€by€theÏassessor€of€property€and€shall€include:Ìà8 àà à(A)€A€description€of€the€interest€claimed;Ìà8 àà à(B)€The€name€of€the€person€in€possession€of€the€property;ÏandÌà8 àà à(C)€The€address€to€which€any€such€notice€is€to€be€sent.Ìà8 àà à(3)€Any€person€claiming€an€interest€and€not€waiving€right€toÏnotice€provided€by€ðð€67„5„2415€or€this€section€shall€file€theÏstatement€required€by€this€subsection€annually€between€December€1Ïand€December€31.ÌÌÌÌÓÓT.C.A.€ðð€67„5„2502€(1994).Ìà àÌà àTennessee€courts€have€consistently€held€that€statutory€provisions€setting€forth€theÏprocedure€for€issuing€notice€require€substantial€compliance.€€ò òòòSeeó óóó€òòò òClapp€v.€Knox€Countyó óóó,€273ÏS.W.2d€694,€698€(Tenn.€1954)€(holding€statute€setting€forth€procedure€for€notice€of€a€hearing€on€aÏpetition€for€a€change€in€zoning€regulations€requires€substantial€compliance);€òòò òSouthern€Blow€PipeÏ&€Roofing€Co.€V.€Grubbó óóó,€260€S.W.2d€191,€197€(Tenn.€1953)€(recognizing€that€statute€settingÏforth€procedure€for€notice€of€recording€of€a€mechanics€lien€requires€substantial€compliance);€òòò òScottÏv.€Gossó óóó,€311€S.W.2d€326,€329€(Tenn.€App.€€1957)€(determining€that€statute€setting€forth€procedureÏfor€resale€of€land€acquired€by€tax€deed€requires€substantial€compliance).€€Ìà àÌà àð ðSubstantial€complianceðð€has€been€defined€as€ð ðòòò òactualóóó ó€compliance€in€respect€to€theÏsubstance€essential€to€every€reasonable€objective€of€the€statute.ðð€€ò òòòStasher€v.€Harger„Haldemanóóó ó,Ï372€P.2d€649,€652€(Cal.€1962);€ð ð[T]here€has€been€substantial€compliance€.€.€.€when€there€has€beenÏa€partial€compliance€and€when€it€is€reasonable€to€conclude€that€the€objective€sought€by€the€[statute]Ïhas€been€as€fully€attained€thereby,€as€a€practical€matter,€as€though€there€had€been€a€full€and€literalÏcompliance.ðð€€òòò òOpinion€of€the€Justicesó óóó,€275€A.2d€558,€562€(Del.€1971).€€Thus,€ð ðwhen€there€isÏsuch€actual€compliance€as€to€all€matters€of€substance€then€mere€technical€imperfections€of€form€orÏvariations€in€mode€of€expression€.€.€.€or€such€minima€as€obvious€typographical€errors,€should€notÏbe€given€the€stature€of€non„compliance.€.€.€.ðð€€òòò òStasheró óóó,€372€P.2d€at€652.€€ÌÌà àAccordingly,€this€Court€must€determine€whether€a€notice€of€sale€that€contained€anÏerroneous€statement€concerning€the€equity€of€redemption€substantially€complied€with€T.C.A.€ðð€67„5„2502.€€€It€is€clear€that€T.C.A.€ðð€67„5„2502€does€not€specifically€require€the€inclusion€of€aÏstatement€concerning€the€terms€of€sale€or€the€period€for€redemption.€€Nevertheless,€in€order€toÏdetermine€whether€there€has€been€substantial€compliance€with€a€statute,€it€is€necessary€to€determineÏthe€underlying€purpose€of€the€statute.òòò ò€€Opinion€of€the€Justicesó óóó,€275€A.2d€at€562.€€€We€believe€thatÍthe€underlying€purpose€of€T.C.A.€ðð€67„5„2502€is€to€prevent€the€sacrifice€of€land€by€insuring€theÏpresence€of€prospective€purchasers€at€a€tax€sale.€€€€ÌÌà àIt€further€appears€to€this€Court€that€when€the€terms€of€sale€and€other€non„mandatoryÏitems€are€included€in€a€notice€and€advertisement,€they€are€included€primarily€for€the€convenienceÏand€assistance€of€the€prospective€buyer.€€Thus,€we€believe€that€the€inclusion€of€any€non„mandatoryÏinformation€in€such€a€notice€and€advertisement€should€be€treated€as€mere€ð ðsurplusageðð€and€shouldÏnot€be€deemed€to€impair€the€substantive€rights€of€a€party€because€of€omission€or€defectiveÏstatement.€€òòò òSee€Conn€v.€Hudsonó óóó,€39€A.2d€826,€828€(Pa.€1944);€òòò òSee€also€Bluff€City€Lumber€Co.ÏV.€Bank€of€Clarksvilleó óóó,€128€S.W.€58,€60€(Ark.€1910).ÌÌà àGiven€that€T.C.A.€ðð€67„5„2502€does€not€require€the€inclusion€of€a€statementÏconcerning€the€period€of€redemption,€we€do€not€believe€that€an€unexplained€error,€misstating€theÏappropriate€period€of€redemption,€in€the€notice€and€advertisement€of€a€tax€sale€should€work€toÏinvalidate€that€tax€sale€if€there€was€substantial€compliance€with€the€mandatory€provisions€of€theÏstatute.€Therefore,€we€hold€that€the€Morrowsðð€argument€that€the€notice€was€defective€due€to€theÏinclusion€of€an€erroneous€period€for€redemption€is€without€merit.€€€€ÌÌà àAs€an€alternative€argument,€the€Morrows€contend€that€if€the€notice€did€comply€withÏthe€applicable€law€Fayette€County€must€be€bound€by€the€official€statements€contained€in€the€notice.€ÏWe€think€that€this€argument€is€also€without€merit€since€it€is€undisputed€that€none€of€the€MorrowsÏin€this€case€read€the€notice€or€relied€upon€it€when€they€waited€more€than€one€year€to€redeem€theÏland.€€Moreover,€their€argument€is€further€undermined€by€the€fact€that€the€erroneous€statement€wasÏlater€corrected€at€the€tax€sale€prior€to€Dr.€Hillððs€purchase€of€the€land.€ÌÌà àWe€turn€now€to€the€issue€of€whether€the€tax€sale€is€invalid€due€to€the€fact€thatÏFayette€County€failed€to€give€proper€notice€to€Donnie€Steve€Morrow,€John€Berry€Morrow,€GeraldÏRussell€Morrow,€Jr.,€and€Tracy€Ann€Morrow€Medley€of€the€suit€for€delinquent€taxes€and€theÏresulting€tax€sale€although€they€were€undisputedly€non„possessory€owners€of€the€subject€property.€ÏIn€response€to€the€Morrowsðð€original€contention€that€the€omission€of€the€names€of€the€non„possessory€owners€in€the€notice€and€advertisement€invalidated€the€tax€sale,€Dr.€Hill€argues€onÏappeal€that€T.C.A.€ðð€67„5„2502(c)(1)€placed€an€affirmative€duty€on€all€non„possessory€owners€toÏfile€a€declaration€of€interest€in€the€property€with€the€Fayette€County€Property€Assessor.€€Dr.€HillÏfurther€contends€that€when€the€non„possessory€owners€failed€to€file€such€a€declaration€they€waivedÏany€right€to€notice€of€the€tax€sale€as€well€as€to€notice€of€the€suit€for€delinquent€taxesò ò€ó óas€mandated€byÏT.C.A.€ðð€67„5„2415.× ƒ& ××  ×ÌÌà àOn€appeal,€Plaintiffs€abandon€their€original€argument€that€the€notice€andÏadvertisement€of€the€tax€sale€was€fatally€defective€due€to€the€omission€of€the€names€of€the€non„possessory€owners.€€In€their€brief,€Plaintiffs€concede€that€such€an€omission€did€not€render€the€taxÏsale€invalid€and€they€rely€solely€upon€the€erroneous€statement€concerning€the€period€forÏredemption€in€arguing€that€the€tax€sale€was€invalid.€€As€a€result€of€Plaintiffððs€concession,€weÏchoose€not€to€address€the€merits€of€Plaintiffsðð€original€contention.Ìà àÌà à€However,€since€the€filing€of€their€brief,€Plaintiffs€have€submitted€for€this€CourtððsÏconsideration€the€recent€case€of€òòò òFreeman€v.€City€of€Kingsportó óóó,€___€S.W.2d€___€(Tenn.€App.Ï1996),€where€the€Eastern€Section€of€this€Court€dealt€with€a€situation€similar€to€the€one€presented€inÏthe€instant€case.€€In€òòò òFreemanó óóó,€the€City€of€Kingsport€unknowingly€filed€a€delinquent€tax€suitÏagainst€a€deceased€property€owner.€€When€service€of€process€was€returned€with€a€notation€that€theÏproperty€owner€was€deceased,€the€City€caused€an€order€of€publication€to€appear€in€the€localÏnewspaper€purporting€to€give€notice€of€the€suit€to€the€unborn€and€unknown€heirs€of€decedent.€ÏWhen€no€one€answered€the€complaint,€default€judgment€was€entered€and€the€property€was€sold€at€aÏtax€sale.€€ÌÌà àThe€plaintiffs€were€heirs€of€a€decedent€and€brought€suit€to€set€aside€the€tax€sale,Ïcomplaining€that€publication€for€the€unknown€heirs€of€decedent€was€ineffective€to€give€statutorilyÏrequired€notice€to€the€non„possessory€owners€of€the€subject€property€and€arguing€that€the€resultingÏdefault€judgment€was€voidable€under€the€due€process€clause€of€the€United€States€Constitution.€€TheÏCity€filed€a€motion€to€dismiss€pursuant€to€T.R.C.P.€12.02(6),€alleging€that€T.C.A.€ðð€67„5„2502Ïwas€completely€dispositive€of€plaintiffsðð€claims€due€to€the€fact€that€the€plaintiffs€had€not€filed€aÏdeclaration€of€interest€with€the€property€assessor€as€required€by€T.C.A.€ðð€67„5„2502.€€The€trialÍcourt€granted€the€Cityððs€motion€and€dismissed€the€plaintiffsðð€claim.ÌÌà àIn€reversing€the€trial€courtððs€ruling,€the€Eastern€Section€of€this€Court€held€that,Ïnotwithstanding€the€language€of€T.C.A.€ðð€67„5„2502,€constitutional€safeguards€must€be€satisfiedÏwhen€constructive€notice€is€used€in€lieu€of€actual€notice€in€a€delinquent€taxpayer€suit.€€The€court,Ïciting€to€the€United€States€Supreme€Court€decision€of€òòò òMennonite€Board€of€Missions€v.€Adamsó óóó,Ï462€U.S.€791,€103€S.Ct.€2706,€77€L.Ed.2d€180€(1983),€determined€that€considerations€of€dueÏprocess€require€that€an€interested€party€receive€actual€notice€of€a€proceeding€òòò òin€remó óóó€which€affectsÏtheir€interest€in€property€if€the€interested€partyððs€name€and€address€are€reasonably€ascertainable.€€ÌÌà àIn€making€its€determination,€the€òòò òFreemanó óóó€Court€quoted€from€the€Supreme€CourtððsÏdecision€in€òòò òMennonite€Board€of€Missions,€ó óóówherein€the€Supreme€Court€noted:ÌÌÓÓà8 àà àBeginning€with€[òòò òMullane€v.€Central€Hanover€Bank€&ÏTrust€Co.ó óóó,€339€U.S.€306,€70€S.Ct.€652,€94€L.Ed.€685€(1950)],€thisÏCourt€has€recognized,€contrary€to€the€earlier€line€of€cases,€that€"anÏadverse€judgment€òòò òin€remó óóó€directly€affects€the€property€owner€byÏdivesting€him€of€his€rights€in€the€property€before€the€court."€Ïòòò òShaffer€v.€Heitner,€supraó óóó,€433€U.S.,€at€206,€97€S.Ct.,€at€2580.€€InÏrejecting€the€traditional€justification€for€distinguishing€betweenÏresidents€and€nonresidents€and€between€òòò òin€remó óóó€andò ò€òòin€personamó óóóÏactions,€the€Court€has€not€left€all€interested€claimants€to€the€vagariesÏof€indirect€notice.€€Our€cases€have€required€the€State€to€make€effortsÏto€provide€actual€notice€to€all€interested€parties€comparable€to€theÏefforts€that€were€previously€required€only€in€ò òòòin€personamó óóó€actions.€Ï(Emphasis€supplied.)€ÌÌÌÌÓÓòòò òFreemanó óóó,€1996€WL€20532€at€*3.€€After€considering€various€precedents,€the€òòò òMennonite€Board€ofÏMissions€óóó óCourt€held€that€actual€notice€is€required€in€òòò òin€remó óóó€proceedings€if€the€interested€partyððsÏname€and€address€are€reasonably€ascertainable.€€The€òòò òFreeman€ó óóócourt€concluded€that€the€same€dueÏprocess€standard€is€essentially€codified€at€T.C.A.€ðð€21„1„203€which€dispenses€with€theÍrequirements€of€actual€notice€and€allows€constructive€notice€to€a€party€only€after€there€has€been€aÏdiligent€inquiry€to€locate€and€notify€that€party.× ƒ' ××  ×€€€ÌÌà àWhile€the€Plaintiffs€did€not€specifically€raise€the€issue€of€the€Countyððs€failure€toÏgive€actual€notice€to€the€non„possessory€owners€in€the€instant€case,€we€raise€it€òòò òsua€sponteó óóó€sinceÏproper€notice€is€necessary€in€order€to€confer€subject€matter€jurisdiction€on€the€court€in€suits€toÏenforce€tax€liens.€€òòò òSeeó óóó€òòò òWatson€v.€Watersó óóó,€694€S.W.2d€524,€527€(Tenn.€App.€1984);€òòò òWest€v.ÏJacksonó óóó,€186€S.W.2d€915,€917€(Tenn.€App.€1944).€€This€Court€is€required€to€consider€the€subjectÏmatter€jurisdiction€of€both€this€Court€and€the€trial€court€regardless€of€whether€the€existence€thereofÏis€presented€as€an€issue.€€Rule€13(b)€T.R.A.P.;€€òòò òWunderlich€v.€Fortasó óóó,€776€S.W.2d€953,€957Ï(Tenn.€App.€1989)ÌÌà àIt€is€evident€from€the€record€that€the€non„possessory€owners€in€this€case€did€notÏreceive€actual€notice€of€the€suit€for€delinquent€taxes€filed€by€the€County.€€Accordingly,€pursuant€toÏòòò òFreemanó óóó,€we€believe€that€this€case€should€be€remanded€for€a€determination€of€whether€the€namesÏof€the€non„possessory€owners€were€reasonably€ascertainable.€€If€the€trial€court€finds€that€the€namesÏof€the€non„possessory€owners€were€reasonably€ascertainable,€we€believe€that€òòò òFreemanó óóó€requiresÏthat€they€be€given€actual€notice€of€the€suit€for€delinquent€taxes€in€order€for€the€tax€sale€to€be€heldÍvalid.€€ÌÌà àIn€her€second€issue,€Dr.€Hill€argues€that,€if€the€trial€court€did€not€err€in€determiningÏthat€the€Morrows€are€entitled€to€redeem€their€property,€it€erred€in€determining€that€Dr.€Hill€wasÏentitled€only€to€$3,070.60€of€her€attorney€fees.€€(Appellantððs€Brf.€P.€33„37).€€Dr.€Hill€argues€thatÏshe€was€entitled€to€be€ð ðmade€wholeðð€by€the€Morrows.€€Consequently,€she€argues€that€the€trialÏcourt€should€have€awarded€her€attorney€fees€in€the€amount€$5,166.89.€€€The€Morrows,€on€the€otherÏhand,€argue€that€the€trial€court€erred€in€awarding€any€amount€of€attorney€fees€to€Dr.€Hill€when€thereÏwas€no€statutory€provision€or€contractual€agreement€between€the€parties€authorizing€it€to€do€so.ÌÌà àIt€is€a€general€rule€in€this€State€that€litigants€must€pay€their€own€attorney€fees.òòò ò€€ÏHoward€G.€Lewis€Const.€Co.,€Inc.€v.€Leeó óóó,€830€S.W.2d€60,€64€(Tenn.€App.€1991).€€In€the€absenceÏof€a€statutory€provision€or€a€contractual€agreement€between€the€parties,€attorney€fees,€incurred€by€aÏlitigant,€are€not€a€proper€element€of€damages.€€òòò òJohn€J.€Heirigs€Const.€Co.,€Inc.€v.€Exideó óóó,€709ÏS.W.2d€604,€609òòò ò€ó óóó(Tenn.€App.€1986);€òòò ò€Goings€v.€Aetna€Cas.€&€Sur.€Co.ó óóó,€491€S.W.2d€847,€848Ï(Tenn.€App.€1972).€€Such€an€award€is€contrary€to€the€public€policy€of€Tennessee.€€òòò òHoward€G.ÏLewis€Const.€Co.,€Inc.óóó ó,€830€S.W.2d€at€64.ÌÌà àT.C.A.€ðð€67„5„2703€specifies€which€fees€must€be€paid€by€a€redeeming€party.€€ThatÏstatute€provides€in€pertinent€part:ÌÌÓÓà8 àIn€order€to€redeem€property€which€has€been€sold,€any€personÏentitled€to€redeem€the€property€shall€pay€to€the€clerk€of€the€courtÏwho€sold€the€property€the€amount€paid€for€the€delinquent€taxes,Ïinterest€and€penalties,€court€costs€and€any€court€ordered€charges,€andÏinterest€at€the€rate€of€ten€percent€(10%)€per€annum€computed€fromÏthe€date€of€the€sale€on€the€entire€purchase€price€paid€at€the€tax€sale.ÌÌÌÌÓÓT.C.A.€ðð€67„5„2703€(1994).€€This€statute€does€not€specifically€provide€for€attorney€fees.€ÏTherefore,€we€hold€that€it€was€error€for€the€trial€court€to€award€attorney€fees€to€Dr.€Hill.€€WeÏbelieve€that€the€threat€of€litigation€and€its€attendant€costs€are€one€of€the€risks€in€purchasing€land€at€aÏtax€sale.€€These€costs€are€not€reimbursable€under€the€statute,€and€they€must€therefore€be€borne€byÏthe€litigant€under€the€law€of€this€State.ÌÌà àThe€judgment€of€the€trial€court€is€affirmed€in€part€and€reversed€in€part€and€thisÏcause€remanded€for€further€proceedings€consistent€with€this€opinion.€€Costs€on€appeal€are€taxedÏequally€to€Appellant€and€Appellees,€for€which€execution€may€issue€if€necessary.€€€€€ÌÌÓÓÓ` Ü` È“XÓà à___________________________________Ìà àFARMER,€J.ÌÌÌÌ______________________________ÌCRAWFORD,€P.J.,€W.S.€(Concurs)ÌÌÌÌ______________________________ÌTOMLIN,€SR.€J.€(Concurs)