ÿWPCq 1# ¾UDÉ %  0( 0”;4Ïãòw@ú 0D: 0J~ 0TÈ 0^ 0hz 0râ 0|T 0†Ð 0V 1uæ 0d[ 0@¿ D3ÿ B)2 DC[ AMž Bë U* 2 AQ5 Ɔ 0DL 0D D/Ô Bv~ vÓž˜HP LaserJet 4SiHPPCL5MS,ü,,,,,ü0nLHÎ8§ÖhZŠ,Century-WP RegularX($¡¡(D(2´¤$¤¤Ý ƒ!ÝÝ  ÝÒ°ÒÒX°ÒÓ  Óà ` àòòÚ  Ú0Ú  ÚóóìSï"3|xL 89D:;D<=>?D@Ó€L(#Ã$òòÚ  Ú0Ú  Úóó2 ÿÿ0Indent1Ô2ÔÔ3  Ô2" ÿÿ0Indent2à0 àÔ2ÔÔ3  Ô2, ÿÿ0Indent3à0 àà0 àÔ2ÔÔ3  Ô26 ÿÿ0Indent4à0 àà0 àà0 àÔ2ÔÔ3  Ô2@ ÿÿ0Indent5à0 àà0 àà0 àà0 àÔ2ÔÔ3  Ô2J ÿÿ0Indent6à0 àà0 àà0 àà0 àà0 àÔ2ÔÔ3  Ô2T ÿÿ0Indent7à0 àà0 àà0 àà0 àà0 àà0 àÔ2ÔÔ3  Ô2^ ÿÿ0Indent8à0 àà0 àà0 àà0 àà0 àà0 àà0 àÔ2ÔÔ3  Ô ÿÿ?AGMSYaioIndent0I.A.1.a.(1)(a)i)a)P ÿÿ8Mac DefaultMac DefaultÓ ` °šXÓ("ÿÿ$££Ò  ÒÒ  Ò&&&&'ÿÿdxd% Line 7 d####7Border 1dd* $Cþÿ << Gÿÿ d< Œ 9p`(Arial ùÝ ƒ!ÝÔ€ÔÝ  ÝÝ ƒ+"ÝÝ  ÝÔ€'ÔÔ€'ÔÓ  ÓÔ YYY ÔFILEDÔ€'XÔÌÌò òJuly€17,€1997ÌÌCecil€Crowson,€Jr.ÌÔ€'ôÔAppellate€Court€Clerkó ó*+ ,-Cþÿ<< CÿÿƒLevel 1Level 2Level 3Level 4Level 5(3¯$¢¢Ý ƒ!ÝÝ  Ý($$””ò òÚ  Ú1Ú  Úó ó..'÷ÿ dxdüÿP PdPtPtHHÚ(ÿáÿâùFG(üHHÚ(d'hStyl{WP}01•ÃÃÃÃÃÃÃÃÃÃÃÃÃÃÃÃÃÃà Ãà Ãà Ãà Ãà ÃÃÃÃÃÃÃÃÃÃÃÐ ÐÐHHÐÐ  ÐÐ2ÐÐÿÿ¸æ$ÿÐÐHHÐÐÐÐÐÐÐÐ  ÐÐ ÐÐ ÐÑÑÑGenevaÑÑ ÑÑ € ÑÑ<Px–ÈÑÒÒÒ443!#4ÒÒ$ *$ÒÒ$*$ÒÒ ÿKK ÒÒ  Geneva ÒÒ  Geneva ÒÓ.,ÓÓÓÓ6ÓÓ ÓßßßßßßßßßßßßßßßßßßÑGenevaÑÑ ÑÒ  h HD: Geneva ÒÒ  h HD: Geneva ÒÝ ƒ!ÝÔ . ÔÔ€ÔÝ  Ý›Ò  ÒÒ ° ÒÒ  ÒÒ X ÒÑ\R AØ'\ÑœÑ\R AØ'\Ñ›Þ ÞÌà@ àIN€THE€COURT€OF€APPEALS€OF€TENNESSEEÌà@ àWESTERN€SECTION€AT€JACKSONÌ______________________________________________________________________________ÌÌRUDY€E.€ROGERS,à àà àà àà àHenry€Chancery€No.€15885Ìà àà àà àà àà àà àà àC.A.€No.€02A01„9604„CH„00081Ìà àPlaintiff,Ìà àà àà àà àà àà àà àHon.€Walton€West,€Judge̜ـ*ÙßR€%($A1-j|TO` Å `€€@ÿRß›v.à àà àà àà àà àà àà àÌÌGERALD€L.€YOUNG€andÌwife,€TONYA€A.€YOUNG,ÌÌà àDefendants.ÌÌRICHARD€L.€DUNLAP,€III,€The€Dunlap€Law€Firm,€Paris,€Attorney€forÏPlaintiff.ÌÌWILLIAM€T.€LOONEY,€Paris,€Attorney€for€Defendants.ÌÌò òòòAFFIRMEDó óóóÌÌOpinion€filed:Ì______________________________________________________________________________ÌÌò òTOMLIN,€Sr.€J.ó óà@ àÌà àà àà àà àà àà àÌÓÓÔ€Ôà àRudy€E.€Rogers€(by€name€or€ð ðplaintiffðð)€filed€a€suit€to€quiet€title€inÏthe€Chancery€Court€of€Henry€County€against€Gerald€L.€Young€and€wife,ÏTonya€A.€Young€(by€name€or€ð ðdefendantsðð),€relative€to€a€tract€of€landÏowned€by€him.€€Following€a€bench€trial€the€chancellor€held€that€plaintiffÏwas€barred€from€bringing€an€action€to€quiet€title€pursuant€to€theÍprovisions€of€T.C.A.€ðþÿð€28„2„110,€but€nonetheless€held€that€plaintiff€wasÏthe€rightful€owner€of€the€disputed€property.€€The€sole€issue€presented€byÏthis€appeal€is€whether€or€not€the€chancellor€erred€in€holding€that€plaintiffÏwas€barred€from€bringing€his€action€to€quiet€title.€€For€the€reasonsÏhereinafter€stated€we€affirm€the€chancellor.Ìà àMost€if€not€all€the€facts€in€this€case€are€not€in€dispute.€€For€a€moreÏcomplete€understanding€of€the€facts€pertaining€to€the€size,€location€andÏproximity€to€one€another€of€the€respective€tracts,€the€readerððs€attentionÏis€directed€to€Appendix€A,€attached€and€made€a€part€of€this€opinion.€€ThisÏappendix€is€a€portion€of€a€TVA€map€utilized€repeatedly€by€both€parties€inÏthe€trial€court€for€the€purpose€of€depicting€an€aspect€of€the€case€thatÏdirectly€affected€plaintiff€or€defendants.€€Its€accuracy€as€far€asÏrepresenting€the€location,€shapes€and€approximate€sizes€of€the€respectiveÏparcels€has€not€been€questioned„„€therefore€our€willingness€to€use€it€toÏpresent€the€facts€to€the€reader.€€The€names€appearing€on€the€map€and€theÏparcel€identification€numbers€were€affixed€by€TVA€at€the€time€of€theÏcreation€of€the€map€by€the€agency.€Ìà àAs€of€June€18,€1968€Graceland€Estates,€Inc.€(ð ðGracelandðð)€owned€theÏfee€simple€title€to€parcels€numbered€1€and€4.€€The€triangular€portion€ofÏparcel€1,€shaded€and€numbered€ð ð2",€is€the€parcel€in€dispute€and€was€and€isÏan€integral€part€of€parcel€1.€€œð ðParcel›€1"€will€refer€to€the€entire€tract,Íunless€otherwise€identified.€€The€TVA€plat€identifies€ð ðRachal€Conyersðð€asÏthe€owner€of€Tract€GIR„4090F,€(parcel€1).€€Title€to€this€property€wasÏconveyed€to€Graceland€on€June€5,€1968.€€The€parcel€was€described€in€theÏdeed€as€follows:ÌÓÓÌà8 àA€Tract€or€parcel€of€land€in€the€11th€Civil€District€HenryÏCounty,€State€of€Tennessee,€as€follows:à àBeginning€on€the€eastÏbank€of€the€Creek,€the€northeast€corner€of€this€tract;€thenceÏwest€88€poles€to€a€stake;€thence€south€25€poles€to€a€stake;Ïthence€east€70€poles€to€a€stake€in€the€Creek;€thence€northeastÏwith€the€Creek€about€28€poles€to€the€beginning,€Ñ7€ý XXdðXXdð7Ñcontaining€13Ïacres,€more€or€less.ÌÌÌÓÓà àUsing€the€same€legal€description€Graceland€conveyed€this€property€toÏplaintiff€on€December€7,€1968.€€The€deed€was€recorded€shortly€thereafter.€€Ìà àPreviously,€Rachal€Conyers€had€sold€Tract€GIR„4090F€to€C.E.€Parker,Ïin€November€1943,€utilizing€the€same€legal€description€as€used€byÏGraceland€in€its€deed€to€plaintiff.€€This€property€was€conveyed€three€timesÏprior€to€its€conveyance€to€Graceland€in€June,€1968.€€Each€time€the€sameÏlegal€description€was€used.€€Ìà àThe€tract€identified€as€parcel€4€on€Appendix€A€was€conveyed€toÏGraceland€by€deed€of€date€June€18,€1968.€€From€an€examination€of€the€legalÏdescription€of€that€property€the€south€boundary€line€of€same€constitutesÏthe€north€boundary€line€of€the€disputed€parcel€in€this€litigation.€€AfterÍGraceland€had€made€its€conveyance€of€parcel€1€to€plaintiff,€Graceland€inÏturn€conveyed€a€parcel€of€land€to€Thomas€L.€Gregory€and€wife,€(ð ðGregoryðð)Ïdefendantsðð€predecessor€in€title.€€This€conveyance,€represented€by€parcel€3Ïon€the€attached€appendix,€had€as€its€beginning€point€the€southwest€cornerÏof€the€tract€previously€conveyed€by€Graceland€to€plaintiff.€€Ìà àThe€foundation€for€this€litigation€was€laid€by€the€subsequentÏconveyance€by€Gregory€to€the€defendants€in€December,€1988.€€The€legalÏdescription€in€this€conveyance€has€as€its€beginning€point€the€sameÏbeginning€point€as€in€the€prior€deed€from€Graceland€to€Gregory,€namely,€theÏsouthwest€corner€of€plaintiffððs€property.€€However,€instead€of€proceedingÏto€describe€the€parcel€heretofore€conveyed€to€Gregory€by€Graceland,€theÏlegal€description€described€a€parcel€of€land€north€and€east€of€thisÏbeginning€point,€encompassing€the€disputed€triangle€of€plaintiffððs€propertyÏand€described€parcel€4€as€well.€€The€deed€from€Gregory€to€defendantsÏsought€to€convey€title€to€a€parcel€of€land€in€which€the€grantor,€Gregory,Ïhad€no€interest€in.€€Ìà àAs€an€additional€development€to€complicate€matters,€in€1971€theÏstate€ordered€œthat€the›€counties€of€Tennessee€were€required€to€implementÏa€mapping€process€as€part€of€their€record€keeping€of€real€estate€in€theirÏrespective€counties.€€Prior€to€this€time€there€were€no€tax€plats€or€maps€inÍHenry€County€from€which€one€might€ascertain€the€size€and€shapes€of€theÏvarious€pieces€of€property.€€€€€€€€Ìà àAs€a€result€of€this€mapping€process€the€taxing€authorities€of€HenryÏCounty€treated€parcel€2,€the€disputed€parcel,€as€a€separate€piece€ofÏproperty€and€assessed€it€in€the€name€of€defendants€or€their€predecessorsÏin€title.€€This€occurred€sometime€in€1971.€€Plaintiff€continued€to€payÏHenry€County€œproperty€taxes›€yearly,€as€he€was€billed€on€all€propertiesÏassessed€to€him.€€It€was€stipulated€that€because€the€Henry€County€taxÏassessor€had€erroneously€assessed€the€disputed€parcel€as€aforesaid€fromÏthat€date€until€1992,€the€taxes€were€paid€on€this€disputed€property€byÏdefendants€or€their€predecessors€in€title.€€This€situation€was€notÏdiscovered€by€plaintiff€until€sometime€in€1992€or€shortly€thereafter.€ÏFinally,€the€record€does€not€reflect€that€plaintiff€ever€declined€or€failedÏto€pay€any€and€all€real€estate€taxes€charged€to€him€in€Henry€County€duringÏthe€course€of€these€events.€€After€plaintiff€learned€of€the€mix„up€in€theÏtax€assessorððs€office,€he€consulted€counsel€and€this€suit€ultimatelyÏfollowed.€€Ìà àIn€his€complaint€plaintiff€set€forth€his€chain€of€title€by€which€heÏclaimed€ownership€to€the€subject€property.€€In€addition€he€contended€thatÏdefendantsðð€claim€to€the€subject€property€was€invalid€and€of€no€force€inÍeffect€because€defendants€had€never€been€conveyed€any€right,€title€orÏinterest€in€and€to€the€property,€as€their€grantors€had€no€title€to€theÏproperty€to€convey.€€In€addition€to€asking€the€court€to€bar€all€claims€of€theÏdefendants€to€the€subject€property€plaintiff€sought€to€have€the€courtÏadjudicate€that€he€was€the€lawful€owner€and€vested€with€theÏunencumbered€fee€simple€title€to€the€property€described€in€contention€andÏentitled€to€sole€possession€of€it.€€Ìà àIn€their€answer€defendants€claimed€title€by€adverse€possession,€andÏin€addition€alleged€that€plaintiffððs€suit€was€barred€by€the€statute€ofÏlimitations€set€out€in€T.C.A.€ðþÿð€28„2„110,€specifically€asserting€thatÏplaintiff€had€failed€to€pay€taxes€on€the€subject€property€for€a€period€ofÏtwenty€years.€€T.C.A.€ðþÿð€28„2„110Ìreads€in€pertinent€part€as€follows:ÌÓÓÌà8 àAny€person€having€a€claim€to€real€estate€or€land€of€any€kind,€orÏto€any€legal€or€equitable€interest€therein,€the€same€having€beenÏsubject€to€assessment€for€state€and€county€taxes,€who€andÏthose€through€whom€he€claims€have€failed€to€have€the€sameÏassessed€and€to€pay€any€state€and€county€taxes€thereon€for€aÏperiod€of€more€than€twenty€(20)€years,€shall€be€forever€barredÏfrom€bringing€any€action€in€law€or€in€equity€to€recover€theÏsame,€or€to€recover€any€rents€or€profits€therefrom€in€any€ofÏthe€courts€of€this€state.ÌÌÌÓÓà àIn€addition€to€asking€the€chancellor€to€dismiss€plaintiffððs€complaintÍdefendants€also€asked€the€court€to€declare€them€to€be€the€rightful€andÏlegal€owners€of€the€disputed€property.€€At€the€close€of€all€the€proof€theÏchancellor€found€that€the€record€established€that€plaintiff€had€failed€toÏpay€county€property€taxes€on€the€disputed€property€for€a€period€of€moreÏthan€twenty€years€prior€to€filing€this€suit.€€As€a€result,€the€court€held€thatÏplaintiff€was€barred€from€bringing€this€action€to€recover€land€or€profitsÏfrom€same€by€virtue€of€this€failure€to€pay€taxes.€Ìà àHowever,€inasmuch€as€both€plaintiff€and€defendants€in€theirÏrespective€pleadings€called€on€the€court€to€declare€them€to€be€the€true€andÏlawful€owners€in€fee€simple€of€the€property€in€question,€the€chancellor€didÏso,€finding€that€by€virtue€of€plaintiffððs€deed€from€Graceland€he€was€vestedÏwith€fee€simple€title€to€the€disputed€tract€and€that€the€deed€to€defendantsÏfrom€their€predecessor€in€title€seeking€to€convey€fee€simple€title€to€themÏwas€a€nullity,€in€that€plaintiffððs€predecessor€in€title€had€no€interest€orÏright€whatsoever€in€the€property€which€they€sought€to€convey€toÏdefendants.€€The€chancellor€further€held€that€while€Section€€œ28„2„110›Ïrestricted€the€rights€of€a€property€owner€who€fell€within€its€purview€toÏassert€a€claim,€nothing€in€said€statute€prevented€plaintiff€from€defendingÏhis€title€from€the€claim€of€another.€€The€chancellor€decreed€thatÏownership€of€the€property€in€dispute€was€declared€to€be€œwith›€plaintiff.Ìà àThe€only€issue€presented€by€this€appeal€by€both€plaintiff€andÏdefendants€is€whether€or€not€the€chancellor€erred€in€holding€that€plaintiffÏwas€barred€from€bringing€his€suit€by€virtue€of€the€provisions€of€T.C.A.€ðþÿðÏ28„2„110,€plaintiff€contending€that€the€chancellor€erred,€defendantsÏasserting€that€the€chancellor€was€correct.€€Defendants€in€their€brief€didÏnot€raise€as€an€issue€the€ruling€by€the€chancellor€that€plaintiff€was€theÏrightful€owner€of€the€disputed€property.€€Ìà àDefendants€do€in€their€brief€in€one€paragraph€state€that€ð ðdefendantsÏin€this€case€only€filed€an€answer€and€never€brought€any€kind€of€counterÏaction.€.€.€.ðð€€To€this€court,€this€is€a€distinction€without€a€difference.€ÏWhile€defendants€may€not€have€labeled€their€relief€sought€as€a€counter„claim,€they€specifically€asked€for€affirmative€relief€directly€contrary€toÏthe€relief€sought€by€plaintiff€by€asking€the€court€to€declare€them€to€be€theÏlawful€owners€of€the€dispute€property.€€In€defending€against€plaintiffððsÏsuit€it€would€have€been€sufficient€to€have€simply€raised€the€specialÏdefense€of€the€statute€of€limitations€as€set€forth€in€Section€28„2„110.€ÏDefendants€did€seek€affirmative€relief,€which€is€clearly€in€the€nature€of€aÏcounter„claim.€Ìà à€So€that€there€shall€be€no€doubt,€for€the€sake€of€this€œopinion,›€theÏcourt€will€treat€the€issue€as€raised.€€In€our€opinion€the€evidence€does€notÍpreponderate€against€the€finding€of€the€chancellor€in€this€regard.€€UnderÏour€scope€of€review,€all€findings€of€the€trial€court€come€to€this€court€withÏa€presumption€of€correctness,€and,€absent€an€error€of€law,€unless€we€findÏthat€the€evidence€preponderates€against€such€a€finding,€we€must€affirm.€ÏT.R.A.P.€13(d).€€Ìà àThe€evidence€clearly€supports€the€finding€of€the€chancellor€in€thisÏregard.€€€The€record€reflects€that€Graceland€conveyed€a€parcel€of€land€toÏGregory,€defendantsðð€predecessor€in€title,€located€in€the€ð ðSouth€Forty.ðð€ÏThereafter,€Gregory,€using€the€same€œstartin€point,›€attempted€to€convey€toÏdefendants€title€to€a€tract€of€land€located€in€the€ð ðNorth€Fortyðð€in€theÏopposite€direction€from€the€parcel€of€land€heretofore€conveyed€to€him,€andÏwhich€by€chance€encompassed€part€of€the€property€owned€by€plaintiff.€ÏGregory€had€never€been€conveyed€any€interest€whatsoever€in€the€disputedÏtract€in€litigation€by€Graceland€and€thus€could€convey€no€interest€to€theÏdefendants.Ìà àFinally,€we€are€of€the€opinion€that€the€chancellor€did€not€err€inÏholding€that€plaintiffððs€suit€insofar€as€it€sought€to€affirmatively€assertÏhis€property€rights€was€barred€by€the€provisions€of€T.C.A.€ðþÿð€28„2„110.€ÏWhile€it€reasonably€appeared€that€plaintiff€paid€taxes€on€the€disputedÏproperty€for€perhaps€two€years€after€acquiring€title€to€it,€since€theÍinception€of€the€utilization€of€tax€maps€in€Henry€County€beginning€in€1971,Ïthe€disputed€property€had€been€assessed€in€the€name€œof€defendants,›€orÏtheir€predecessor€in€title,€and€that€for€a€period€of€more€than€twenty€yearsÏprior€to€the€filing€of€this€œsuit,›€Henry€County€property€taxes€had€been€paidÏby€the€immediate€predecessor€in€title€or€by€defendants.Ìà àThe€application€of€T.C.A.€ðþÿð€28„2„110€is€to€be€determined€basedÏupon€the€intent€or€purpose€of€the€legislature€as€expressed€in€the€statute.€ÏThe€intention€is€to€be€gathered€from€a€reading€of€the€statute,€giving€theÏlanguage€and€words€used€their€natural,€ordinary€and€common€acceptedÏmeaning.€€òòBurress€œv.›€Woodwardóó,€665€S.W.2d€707,€708€(Tenn.€1984).€€TheÏlanguage€of€this€statute,€given€its€usual€and€ordinary€meaning,€barsÏplaintiffððs€suit.€€à àÌà àAccordingly,€the€decree€of€the€chancellor€is€affirmed€in€all€respects.€ÏAs€such,€plaintiff€is€barred€from€bringing€this€action€pursuant€to€theÏprovisions€of€T.C.A.€ðþÿð€28„2„110.€€Furthermore,€having€establishedÏownership€of€the€disputed€property€by€virtue€of€a€recorded€deed€from€theÏrightful€owner€thereof,€plaintiff€is€ÌÌÌÌÌÌdeclared€to€be€the€true€and€lawful€owner€of€all€right,€title€and€interest€inÏand€to€said€property€in€dispute.€€Costs€in€this€cause€on€appeal€are€taxedÏone„half€to€plaintiff€and€one„half€to€defendants,€for€which€execution€mayÏissue€if€necessary.ÌÌÓÓÔ€Ôà àà àà àà àà àà à________________________________________Ìà àà àà àà àà àà àTOMLIN,€Sr.€J.ÌÌÌÌà àà àà àà àà àà à________________________________________Ìà àà àà àà àà àà àCRAWFORD,€P.€J.,€W.S.à à(CONCURS)ÌÌÌÌà àà àà àà àà àà à________________________________________Ìà àà àà àà àà àà àLILLARD,€J.à àà àà à(CONCURS)Ì