ÿWPC4 wZZ¡ pœm‹,¹ãÐu#͉ˣ.§‚m×9÷HÙt ýS,qPÞ¸§r ìlkõãO1žä´x4lSâ\¯][9H\ò°©Û_ZAhïìÚ{¸Làw %˺­ˆ 5úDâMM,Y]Èbÿ3Sðn®w@RÞÝî:`+t\º*±Ö¢ü—ùÔ&5`Òú†jìØx²´"lÞÕ¤Ì1€Ô‹ 0`GkÏ÷íï#Öó•¡Òƒ¡¢±_á:oM‹JUÊ_d_ãÐõip¶§zÚ¢/t|áoËmnõ‚¢·èjÃ8’YÅËð§@åÍvˆßùV[çúvô1ìEž-<ϬH¤ºÕ[#x$ÐÅ€ø÷5yKõlÁQ ‚+mh2íée U:ÎÎÉ,Lïê«£“Æá¨»SK`§N­½º¨Ô!_Ú|ôÿ2^—Y^ƒy_'}ˆ©Ýw¦½eq4¦y!÷W׿h/ú*äº>@2sL;÷Óÿ¾nQqºÍ"É€¥Óø$"0±+½ŠLßvÔžß9Þœí¥vhA è܃¬öa _B«Q§» Ÿƒ;bá_XEá«,6Ž–Tø5Íèÿåy†ÞdÌKE»²¯ï¤ú²Ñ©¾LátîHK½ßõ[*# LUNW %¥ 0³«U <^w@š4Úî¹ý 0÷¶ 0D­ &ñ A {XqU:ssss­­­­­­­­­­­ Bµ AQÒÆ# 0Dé 0D- 0Dqq D/µµ Bä D3˜HP LaserJet 4SiHPPCL5MS,ü,,,,,ü0nLhÎ(ÈhH  Z 6Times New Roman RegularX(‹7ÿ$¡¡Ò°ÒÒ„°ÒÓ  ÓÑ7€ü†XXdðXXdð7ÑÑ  ÑÔ€Xd|XXXÔ-šBu Z‹$Arrus BT Roman ?@EABECDEUFîGÓ€HÓ€©yË&ÔlTÔô3|xQ ¯Ý ƒ NÄ$ÝÒ°ÒÒ„°ÒÔ€X´|XXXÔÓ  ÓÔ€UðyUXX´|ÔÓHÓà ` àòòÚ  Ú1Ú  ÚóóÝ  ÝÓ¤ HÓ€€On€December€22,€1994,€an€agreed€order€was€entered€granting€the€Powers€aÐ ° Ðvoluntary€dismissal€from€the€lawsuit.€€On€February€3,€1995,€an€order€was€enteredÏdismissing€the€Powers€as€defendants€in€the€lawsuit.(§(3G¯$¤¤Ý ƒ7ÿ!ÝÒ°ÒÒ„°ÒÓ  ÓÑ7€Ü´XXdðdð7ÑÑ  ÑÔ€X$BXXXÔÝ  Ýà ` àòòÚ  Ú0Ú  Úóó(3¯$££Ý ƒ!ÝÝ  Ý Ý ƒ NÄ$ÝÒ°ÒÒ„°ÒÔ€X´|XXXÔÓ  ÓÔ€UðyUXX´|ÔÓHÓà ` àòòÚ  Ú2Ú  ÚóóÝ  ÝÓ¤ HÓ€€In€1996,€T.C.A.€ðð€67„5„2502(c)€was€completely€rewritten€and€now€providesÐ ° Ðas€follows:ÌÌà8 ` àà8¸ ` ü!` ü!àà  à(c)€The€delinquent€tax€attorney€shall€make€aÏreasonable€search€of€the€public€records€in€the€offices€of€theÏassessor€of€property,€trustee,€local€office€where€wills€areÐ É   Ðrecorded,€and€register€of€deeds€and€give€notice€to€personsÏidentified€by€the€search€as€having€an€interest€in€theÏproperty€to€be€sold.€€The€court€shall€set€a€reasonable€feeÏfor€this€service.Ð ¸ ¤¸ ¤ ÐÌT.C.A.€ðð€67„5„2502(c)€(1998). 7Ý ƒ NÄ$ÝÒ°ÒÒ„°ÒÔ‡X´1XXXÔÓ  ÓÔ‡UP>UXX´1ÔÓHÓà ` àòòÚ  Ú3Ú  ÚóóÝ  ÝÓ¤ HÓ€€€€The€ò òòòFreeman€ó óóóCourt€concluded€that€the€same€due€process€standard€isÐ ° Ðessentially€codified€at€T.C.A.€ðð€21„1„203€which€dispenses€with€the€requirements€ofÏactual€notice€and€allows€constructive€notice€to€a€party€only€after€there€has€been€aÏdiligent€inquiry€to€locate€and€notify€that€party.€€ò òòòFreemanóóó ó,€926€S.W.2d€at€250.(ñ\€$¡¡Ò°ÒÒ„°ÒÑTR[  AØ'ÿ Legal[  AØ'ÿ Legal AØ'ÿ Legal AØ'ÿ LegalTÑÑ7€Ü—XXdðXXdð7ÑÑ  ÑÔ‡XTFXXXÔÓ  ÓÓÓ øÝ ƒ"¯"ÝÝ  ÝÔ€X×\XXXÔÔ€ XX×\ÔÓ  Óò òÔ Ad ÔFILEDÔ€X×\X ÔÐ  ÐÌJune€23,€1999ÌÌCecil€Crowson,€Jr.ÌAppellate€Court€ClerkÔdAhÔó ó,c½¬AZ‹"Arial Regular d!" $&Cþÿ<< CÿÿƒLevel 1Level 2Level 3Level 4Level 5(3¯$¢¢Ý ƒ!ÝÝ  Ý(#Ã$òòÚ  Ú0Ú  Úóó($$””ò òÚ  Ú1Ú  Úó ó(('÷ÿ dxdüÿP Pd'ÿÿdxdÝ ƒ7ÿ!ÝÒ°ÒÒ„°ÒÓ  ÓÑ7€Ü´XXdðdÈ7ÑÑ  ÑÔ€X$BXXXÔÝ  ÝÑTR[¤ AØ'ÿ Legal3Ø' AØ'ÿ Legalÿ3Ø'TÑÑ7€Ü´XXdðXXdð7ÑñHñßr€ )<,(j 8` `€€@Eô±` 8ttxP,°ð  rßñHñà@Ì Ì ®àIN€THE€COURT€OF€APPEALS€OF€TENNESSEEˆÐ ° Ðà@¢¢(®àAT€NASHVILLEˆÌà ` àà ¸ à€€€€______________________________________________ÌÌò òCASSANDRA€F.€ROMANS€ANDÐ ° ÐWAYNE€COUNTY€BANK,€ó óÐ ²  ÐÌà ` àPlaintiffs„Appellees,Ìà ` àà ¸ àà  àà h àà À àà  àWayne€Chancery€No.€9282ÌVs.à ` àà ¸ àà  àà h àà À àà  àC.A.€No.€01A01„9806„CV„00274Ð ´   ÐÌò òJIMMY€L.€TATUM,€ó óÐ ´  ÐÌà ` àDefendñ?ñant„ñ?ññ@ññ?ñappellantñ?ññ@ññAñApñAññBññAñpñAññBññCñpellant.ñCñÌ____________________________________________________________________________ÌÌà@¾ ¾ ®àFROM€THE€WAYNE€COUNTY€CHANCERY€COURTˆÌà@  ®àTHE€HONORABLE€WILLIAM€B.€CAIN,€JUDGEˆÌÌÌÌÌà@## ®àDavid€D.€Peluso€of€HohenwaldˆÌà@>>(®àFor€AppellantˆÌÌà@ ®àGeorge€G.€Gray€of€WaynesboroˆÌà@II(®àFor€AppelleñDñeñDñsˆÌÌÌÌÌÌÌÌà@««$®àò òòòAFFIRMED€AND€REMANDEDˆÐ ¶&"" ÐÌó óóóà@'®àOpinion€filed:€ˆÐ ¶($$ ÐÌÌÌÌÌÌÌà ` àà ¸ àà  àà h àà À àà  àà p àà È àò òW.€FRANKó ó€ò òCRAWFORD,€Ð ¶0,, Ðà ` àà ¸ àà  àà h àà À àà  àà p àà È àPRESIDING€JUDGE,€W.S.ÌÌÌCONCUR:ÌÌALAN€E.€HIGHERS,€JUDGEÌÌDAVID€R.€FARMER,€JUDGEó óñEñÐ Æ844 ÐÌÌÐ È;77 ÐñEññFññFññGñÓÓñGññFñÔT€Ô›à ` àDefendant„Appellant,€Jimmy€L.€Tatum,€appeals€the€judgment€of€the€trial€court€Ïsetting€aside€a€tax€sale€of€real€property€because€of€the€lack€of€actual€notice€toÏPlaintiffs„Appellees,€Cassandra€F.€Romans€and€Wayne€County€Bank.Ìà ` àOn€March€25,€1985,€Cassandra€Romans€and€her€husband,€Charles€Romans,Ïresidents€of€Lindale,€Texas,€purchased€a€fifty€acre€tract€of€land€in€Wayne€County,ÏTennessee€for€$45,000.00.€€The€Romans€financed€a€portion€of€the€price€by€borrowingÏ$30,000.00€from€Wayne€County€Bank€(Bank).€€To€secure€the€indebtedness,€œa€trust›Ïdeed€in€favor€of€the€œBank›€was€recorded€in€the€Wayne€County€Registerððs€Office.€€InÏOctober€1987,€the€Romans€borrowed€additional€money€from€the€Bank,€and€a€newÏtrust€deed€to€secure€the€additional€indebtedness€was€filed€in€the€Wayne€CountyÏRegisterððs€Office.€€Tax€notices€on€the€property€were€sent€to€the€Romansðð€TexasÏaddress.Ìà ` àIn€1988,€the€Romans€moved€to€Bartlett,€Tennessee.€€Mr.€RomansÏsubsequently€notified€the€Wayne€County€Tax€Assessorððs€Office€of€the€new€address.€ÏIn€the€latter€part€of€1989,€the€Romans€moved€to€Waynesboro,€Tennessee,€however,Ïthey€did€not€reside€on€the€subject€property.€€On€May€18,€1990,€the€Romans€soldÏapproximately€ten€acres€of€the€subject€property€to€Donald€and€Lisa€Powers.€€AroundÏthis€same€time,€Mr.€Romans€became€seriously€ill€and€entered€a€hospital€in€Nashville,ÏTennessee.€€Because€of€this,€the€Romans€subsequently€moved€from€Waynesboro€toÏGoodlettsville,€Tennessee.€€On€September€18,€1990,€Mr.€Romans€died€of€bronchialÏasthma.Ìà ` àAfter€the€death€of€her€husband,€Ms.€Romans€continued€to€reside€at€theÏGoodlettsville€address.€€Ms.€Romans€also€continued€to€make€monthly€payments€onÏthe€indebtedness€at€the€Bank.Ìà ` àIn€late€February€1994,€Ms.€Romans€received€a€notice€at€the€GoodlettsvilleÏaddress€that€the€1993€taxes€in€the€amount€of€$66.18€were€due€on€the€subjectÏproperty.€€Ms.€Romans€submitted€a€check€for€that€amount€to€the€Wayne€CountyÐ °844 ÐTrusteeððs€Office€on€March€3,€1994.€€On€March€8,€1994,€the€check€was€returned€toÏMs.€Romans€by€the€Trusteeððs€Office€because€an€additional€ninety„nine€cents€was€dueÏbecause€of€accrued€interest.€€Ms.€Romans€was€advised€in€the€letter€accompanying€theÏreturned€check€to€either€submit€a€new€check€for€the€entire€amount€or€write€anÏadditional€check€for€the€additional€amount€due.€€Subsequently,€Ms.€RomansÏsubmitted€a€new€check€for€the€total€amount€due.Ìà ` àOn€March€30,€1994,€Ms.€Romans€received€a€letter€from€the€Trusteeððs€OfficeÏstating€that€the€subject€property€had€been€sold€at€a€tax€sale€on€December€12,€1992Ïbecause€of€delinquent€taxes.€€Ms.€Romans€asserts€that€this€letter€was€the€first€timeÏshe€was€aware€of€any€problem€with€the€taxes€on€the€subject€property.€€Upon€receiptÏof€the€letter,€Ms.€Romans€contacted€the€vice„president€of€the€Bank€to€tell€him€of€theÏsituation.€€The€vice„president€allegedly€had€no€personal€knowledge€of€the€matter€andÏð ðwas€shocked€to€hear€about€it.ððÌà ` àWhat€had€transpired€was€that€a€lawsuit€was€filed€against€the€Romans€in€1992Ïby€the€tax€attorney€for€Wayne€County€because€the€1990€taxes€on€the€subjectÏproperty€were€delinquent€in€the€amount€of€$185.00.€€Notice€and€summons€wereÏmailed€by€certified€mail€to€the€Romansðð€Bartlett€address€on€May€19,€1992€and€wereÏsubsequently€returned€marked€ð ðForwarding€Order€Expired.ðð€€The€Bartlett€address€wasÏthe€most€recent€address€on€file€for€the€Romans€in€the€Trusteeððs€Office.€€On€OctoberÏ6,€1992,€another€certified€letter€was€sent€to€the€Romans€at€the€Bartlett€addressÏinforming€them€that€the€property€would€be€sold€at€a€tax€sale€if€the€delinquent€taxesÏwere€not€paid.€€This€letter€was€subsequently€returned€marked€ð ðReturn€to€sender.ÏForwarding€address€expired.ðð€€After€this€letter€was€returned,€the€Clerk€and€Master€ofÏWayne€County€published€a€notice€of€the€impending€tax€sale€in€a€local€newspaper.€ÏOn€December€12,€1992,€the€subject€property€was€sold€to€Mr.€Tatum€for€$216.33.Ìâ âà ` àOn€July€14,€1994,€Ms.€Romans€and€the€Bank€filed€the€instant€suit€againstÐ °622 ÐTatum€and€the€Powers€to€quiet€title€to€the€subject€œproperty.›×ƒ ×Ý ƒ##ÃÝòòÚ  Ú1Ú  ÚóóÝ  Ý×  ×€€Ms.€Romans€and€theÐ ° Ðâ âBank€sought€to€have€the€tax€sale€set€aside€because€of€the€lack€of€sufficient€notice€ofÏthe€delinquent€tax€lawsuit€œand€the›€tax€sale.€€Tatum€filed€a€motion€to€dismiss€whichÏwas€later€denied.€€œTatum€then›€filed€an€answer€to€the€complaint€in€which€he€alsoÏmoved€for€summary€judgment.€€Ìà ` àOn€September€29,€1995,€Ms.€Romans€and€the€Bank€filed€an€amendedÏcomplaint€alleging€that€T.C.A.€ðð€67„5„2502€was€unconstitutional€in€that€it€violatedÏtheir€due€process€rights.€€The€amended€complaint€added€the€Attorney€General€for€theÏState€of€Tennessee€as€a€party€defendant€to€the€suit.€€On€December€15,€1995,€theÏAttorney€General€filed€a€motion€seeking€to€be€dismissed€from€the€lawsuit.€€TheÏAttorney€General€declined€to€defend€the€constitutionality€of€T.C.A.€ðð€67„5„2502(c)Ïstating€that€he€believed€the€waiver„of„notice€provision€violated€the€due€process€clauseÏof€the€federal€constitution.€€Shortly€thereafter,€Ms.€Romans€and€the€Bank€filed€aÏmotion€to€dismiss€the€Attorney€General€from€the€lawsuit€and€a€motion€for€summaryÏjudgment€alleging€that€they€were€entitled€to€a€judgment€since€there€was€no€disputeÏas€to€the€constitutionality€of€T.C.A.€ðð€67„5„2502.Ìà ` àOn€June€4,€1996,€an€order€was€entered€by€the€trial€court€finding€that€T.C.A.Ïðð€67„5„2502(c)€was€unconstitutional€as€it€related€to€the€claims€of€the€Bank.€€TheÏorder€also€dismissed€the€Attorney€General€from€the€lawsuit€and€denied€TatumððsÏmotion€for€summary€judgment.€€Tatum€then€filed€a€motion€for€interlocutory€appealÏwith€regard€to€the€trial€courtððs€finding€that€T.C.A.€ðð€67„5„2502(c)€wasÏœunconstitutional,›€and€the€motion€was€œsubsequently€denied.›€€Ìà ` àOn€April€2,€1998,€a€non„jury€trial€was€œheld,€and,€on›€April€30,€1998,€œa›Ïjudgment€was€entered€setting€aside€the€tax€sale.€€The€trial€court€held€that€the€dueÏprocess€rights€of€œMs.›€Romans€and€the€Bank€were€violated€because€they€were€notÐ °400 Ðprovided€actual€notice€of€the€tax€sale€despite€the€fact€that€their€addresses€wereÏreasonably€ascertainable.€€œTatum€has›€appealed,€and€the€only€issue€for€review€isÏwhether€the€trial€court€erred€in€setting€aside€the€tax€sale€of€the€subject€property.Ìà ` àSince€this€case€was€tried€by€the€trial€court€sitting€without€a€jury,€we€review€theÏcase€ò òòòde€novoóóó ó€upon€the€record€with€a€presumption€of€correctness€of€the€findings€of€factÐ °  Ðby€the€trial€court.€€Unless€the€evidence€preponderates€against€the€findings,€we€mustÏaffirm,€absent€error€of€law.€€T.R.A.P.€13(d).Ìà ` àTatum€asserts€that€Ms.€Romansðð€interest€in€the€subject€property€is€a€possessoryÏinterest€since€she€is€the€owner€of€the€property,€thus€making€T.C.A.€ðð€67„5„2502(a)Ïapplicable€to€her.€€As€such,€he€submits€that€the€burden€was€on€Ms.€Romans€to€notifyÏthe€tax€assessor€of€her€current€address€and€that€notice€by€publication€was€all€that€wasÏrequired€since€she€failed€to€notify€the€tax€assessor€of€such.€€With€regard€to€the€Bank,ÏTatum€contends€that€the€Bank,€as€a€non„possessory€interest€holder,€waived€its€rightÏto€notice€due€to€its€failure€to€comply€with€T.C.A.€ðð€67„5„2502(c)€by€failing€to€registerÏwith€the€assessor€of€property.Ìà ` àOn€the€other€hand,€Ms.€Romans€contends€that€she€did€not€receive€properÏnotice€of€the€tax€lawsuit€which€she€submits€is€governed€by€T.C.A.€ðð€67„5„2415€andÏT.C.A.€ðð€21„1„203.€€While€her€address€may€have€been€unknown,€Ms.€Romans€arguesÏthat€her€current€address€was€easily€ascertainable€in€that€a€cursory€title€search€wouldÏhave€revealed€the€œtrust€deed›€œin›€favor€of€the€Bank€and€that€the€Bank€was€aware€of€herÏcorrect€address€at€all€times€due€to€its€receipt€of€her€monthly€mortgage€payments.€ÏFurthermore,€Ms.€Romans€submits€that€there€is€absolutely€no€evidence€that€she€hadÏactual€knowledge€of€the€œlawsuit.€›€œSince›€constructive€notice€was€not€œproper€given›€theÏcircumstances,€the€tax€sale€was€invalid.€€The€Bank€asserts€œthat›€while€it€failed€toÏcomply€with€T.C.A.€ðð€67„5„2502(c),€its€address€was€readily€ascertainable,€it€had€noÏactual€notice€of€the€tax€sale,€and€since€no€steps€were€taken€to€notify€it€of€theÏimpending€tax€sale,€the€tax€sale€was€invalid.Ð ´844 Ðà ` àAssessed€taxes€are€a€lien€on€the€subject€property€from€January€1€of€the€year€forÏwhich€assessed.€€T.C.A.€ðð€67„5„2101€(1998).€€Actions€for€collection€of€delinquentÏtaxes€and€enforcement€of€the€tax€lien€may€be€filed€in€either€the€circuit€or€chanceryÏcourt€in€the€county€where€the€taxes€are€due.€€T.C.A.€ðð€67„5„2405€(1998).€€Notice€toÏthe€taxpayer€of€the€lawsuit€is€governed€by€T.C.A.€ðð€67„5„2415€(1998).€€WhereÏconstructive€service€of€the€lawsuit€is€required,€T.C.A.€ðð€67„5„2415(d)€provides€thatÏð ð[c]onstructive€service€of€process€shall€be€made€as€now€provided€by€law.ððÌà ` àIn€order€to€collect€delinquent€taxes€on€real€property,€ð ð[t]he€court€shall€orderÏa€sale€of€the€land€for€cash,€subject€to€the€equity€of€redemption.ðð€€T.C.A.€ðð€67„5„¼2501(a)(1)€(1998).€€When€a€tax€sale€is€ordered,€ð ð[n]otice€to€parties€or€others€inÏdelinquent€tax€suits€and€sales€shall€be€governed€by€the€Tennessee€Rules€of€CivilÏProcedure,€and€may€be€forwarded€to€the€address€of€an€owner€of€the€property€whichÏis€on€record€in€the€office€of€the€assessor€of€property.ðð€€T.C.A.€ðð€67„5„2502(a)(3)Ï(1998).€€Ìà ` àPrior€to€1996€and€applicable€to€the€case€before€us,€in€order€for€anyone€withÏan€interest€in€the€property€to€assure€himself€of€notice,€the€following€procedures€wereÏprescribed:ÌÓ¤ Óà8 ` àà8¸ ` ü!` ü!àà  à(b)€It€shall€be€the€responsibility€of€the€propertyÏowner€to€register€the€property€ownerððs€name€and€addressÏwith€the€assessor€of€property€of€the€county€in€which€theÏland€lies.Ð ¸ ¤¸ ¤ Ðà8 ` àà8¸ ` ü!` ü!àà  à(c)(1)€Any€person€claiming€an€interest€in€taxableÏreal€property€who€is€not€in€possession€of€that€propertyÏshall€be€deemed€to€have€waived€any€right€to€noticeÏprovided€by€ðð€67„5„2415€or€this€section€unless€suchÏperson€shall€file€a€statement€declaring€such€interest€withÏthe€assessor€of€property.Ð ¸ ¤¸ ¤ Ðà8 ` àà8¸ ` ü!` ü!àà  àÐ ¸ ¤¸ ¤ МÓH¤ ÓT.C.A.›€ðð€67„5„2502(b)„(c)(1)€(Supp.€1994).׃ ×Ý ƒ##ÃÝòòÚ  Ú2Ú  ÚóóÝ  Ý×  ×Ð 2c-- Ðà ` à€Neither€the€Bank€nor€Ms.€Romans€filed€any€such€declaration€of€interest.€€TheÏtax€notices,€including€the€notice€of€the€tax€sale,€and€the€notice€of€the€lawsuit€wereÏmailed€to€Ms.€Romansðð€Bartlett€address€which€were€subsequently€returned€since€theÏforwarding€order€had€expired.€€Notice€of€the€tax€sale€was€published€in€a€localÏnewspaper,€but€neither€the€Bank€nor€Ms.€Romans€saw€the€publication.€€Both€the€BankÏand€Ms.€Romans€assert€that€neither€received€notice€of€nor€had€actual€knowledge€of€theÏtax€lawsuit€or€the€tax€sale.Ìà ` àNotwithstanding€the€language€of€T.C.A.€ðð€67„5„2502,€where€constructiveÏservice€or€notice€is€resorted€to,€as€œññwas›€ññin›€the€case€òòò òsub€judiceó óóó,€constitutional€due€processÐ P Ðrequirements€must€be€satisfied.€€òòò òFreeman€v.€City€of€Kingsportó óóó,€926€S.W.2d€247,€249Ð _ Ð(Tenn.€App.€1996).€€These€due€process€considerations€ð ðrequire€that€an€interestedÏparty€receive€actual€notice€of€a€proceeding€òòò òin€remó óóó€which€affects€their€interest€inÐ (x Ðproperty€if€the€interested€partyððs€name€and€address€are€reasonably€ascertainable.ðð€Ïòòò òMorrow€v.€Bobbittóóó ó,€943€S.W.2d€384,€391€(Tenn.€App.€1996)€(discussing€òòò òFreemanó óóó,Ð A‘ Ð926€S.W.2d€247).׃ ×Ý ƒ##ÃÝòòÚ  Ú3Ú  ÚóóÝ  Ý×  ×€œMoreover,€ð ððð[n]otice›€by€mail€or€other€means€as€certain€to€ensureÐ P!  Ðactual€notice€is€a€minimum€constitutional€precondition€to€a€proceeding€which€willÏadversely€affect€the€liberty€or€property€interests€of€òòò òanyó óóó€party,€whether€unlettered€orÐ d%´  Ðwell€versed€in€commercial€practice,€if€its€name€and€address€are€reasonablyÏascertainable.ðððð€€ò òòòSunburst€Bank€v.€Pattersonó óóó,€971€S.W.2d€1,€5€(Tenn.€App.€1997)Ð })Í$$ Ð(quoting€òòò òMennonite€Bd.€of€Missions€v.€Adamsóóó ó,€462€U.S.€791,€799„800,€103€S.€Ct.Ð Œ+Ü&& Ð2706,€2712,€77€L.€Ed.€2d€180€(1983)).€€òòò òSee€also€Warmath€v.€Payneóóó ó,€No.€02A01„Ð ›-ë(( Ð9803„CH„00084,€1999€WL€145004€(Tenn.€App.€March€18,€1999)€(finding€thatÏconstructive€notice€for€a€tax€sale€was€insufficient€and€actual€notice€was€required€sinceÏthe€property€ownersðð€names€and€address€were€reasonably€ascertainable).Ð ¾3/. Ðà ` àFrom€a€review€of€the€record,€we€find€that€both€Ms.€Romansðð€and€the€BankððsÏnames€and€addresses€were€reasonably€ascertainable.€€Ms.€Romansðð€name€was€on€bothÏthe€recorded€warranty€deed€and€trust€œdeedññ,ññ›€and€the€Bankððs€interest€is€shown€in€theÏtrust€deed.€€The€Bank€could€have€supplied€Ms.€Romansðð€current€address€at€all€times.€ÏœMoreover,€the›€Bankððs€address€was€reasonably€ascertainable€considering€the€Bank€isÏlocated€in€the€same€county€as€the€subject€property.€€ÌññœññÓ¤ HÓà8 ` àà8¸ ` ü!` ü!àð ðWhen€the€mortgagee€is€identified€in€a€mortgage€that€isÏpublicly€recorded,€constructive€notice€by€publication€mustÏbe€supplemented€by€notice€mailed€to€the€mortgageeððs€lastÏknown€available€address,€or€by€personal€service.€€ButÏunless€the€mortgagee€is€not€reasonably€identifiable,Ïconstructive€notice€alone€does€not€satisfy€the€mandate€ofÐ U Ðòòò òMullaneó óóó.ððÐ Z¸ ¤¸ ¤ ÐÌœÓH¤ Óòòò òSunburst›€Bankó óóó,€971€S.W.2d€at€5€(quoting€ò òòòMennoniteóóó ó,€462€U.S.€at€798,€103€S.€Ct.€atÐ f Ð2711).Ìà ` àThus,€given€that€both€of€the€interested€partiesðð€names€and€addresses€wereÏreasonably€ascertainable,€notice€by€publication€did€not€satisfy€constitutional€dueÏprocess€requirements.€€Because€actual€notice€was€not€provided€to€either€party,€the€taxÏsale€violated€both€Ms.€Romansðð€and€the€Bankððs€due€process€rights,€and€the€trial€courtÏproperly€invalidated€the€sale€of€the€subject€property.Ìà ` àAccordingly,€the€judgment€of€the€trial€court€is€affirmed,€and€the€case€isÏremanded€to€the€trial€court€for€such€further€proceedings€as€may€be€necessary.€€CostsÏof€appeal€are€assessed€against€the€appellant.€€€€€€€ÌœÓ¤ HÓà ` àà ¸ àà  àà h àà À àà  àà p à_________________________________Ìà ` àà ¸ àà  àà h àà À àà  àà p àò òW.€FRANK€CRAWFORD,€Ð „.Ô)) Ðà ` àà ¸ àà  àà h àà À àà  àà p àPRESIDING€JUDGE,€W.S.ó óÐ ‹/Û** Ðò òCONCUR:Ð ’0â++ ÐÌ____________________________________ÌALAN€E.€HIGHERS,€JUDGEó óÐ §3÷.. ÐÌ____________________________________Ìò òDAVID€R.€FARMER,€JUDGEó ó›œÔ†ÿÿÔÔ†ÿÿÔÔ  ÔÔ  ÔñFñ