WPC # VU>a % 0(4w@8 0l@ 0D  0L 0JD 0T 0^ 0h@ U: 0r 0|T 0 0V 1u U,[ 0d 0NU,9 BeB) D3DC AM! 0@nU*.v~ v AOq 0D D/ BHP LaserJet 4Si/4SiMX PS 600dpiPSCRIPT0 <( 9Z &Courier RegularX($ Q x3|x DDDU eUӀ((3$ !      0  (#$  0  > $Small Circle0 2 0Indent123  2" 0Indent20 23  2, 0Indent30 0 23  26 0Indent40 0 0 23  <6X9`("Courier NewTT2@ 0Indent50 0 0 0 23  2J 0Indent60 0 0 0 0 23  2T 0Indent70 0 0 0 0 0 23  2^ 0Indent80 0 0 0 0 0 0 23   ?AGMSYaioIndent0I.A.1.a.(1)(a)i)a)<  9p`(ModernP 8Mac DefaultMac Default ` X>$"Small Circle"0  <  9p`(Monaco d% Line 7 d(((('dxd))))7Border 1dd-+C << G("$    <  9p`(Arial $ !  #d#  ..   YYY FILED.X August16,1996CecilCrowson,Jr..AppellateCourtClerk   !#d#   $       CourtofAppealsRule10(b):8 TheCourt,withtheconcurrenceofalljudgesparticipatinginthecase,mayaffirm,reverseormodifytheactionsofthetrialcourtbymemorandumopinionwhenaformalopinionwouldhavenoprecedentialvalue.Whenacaseisdecidedbymemorandumopinionitshallbedesignated"MEMORANDUMOPINION,"shallnotbepublished,andshallnotbecitedorreliedonforanyreasoninasubsequentunrelatedcase.XXPtPtHH(FG(HH(d'`Styl{WP}01  HH  2$HH  Geneva  <Px443!#4$*$$*$ KK  Geneva  Geneva .,6 Monaco   BA Op Monaco  BA Op Monaco -C<< CLevel 1Level 2Level 3Level 4Level 5($$   2  ' dxdP Pd ! . &''Xd&#''Xd#  ݛ\RA'\ ` X X \RA'\7^ Xdd7  ќLARRYVAUGHANandwife, )LINDAL.VAUGHAN, )   )#` XxX# Plaintiffs/Appellees, ) AppealNo.  ) 01A019603CH00105v.  )  ) MauryChancerySUSANRAEMORRIS,CLORINDA ) No.93285̜L,/+;+'h|Y`  `LߛREESEPYEATT,JOHNK.WILSON, )andERNESTEDGARWILSON,JR., )  ) Defendants/Appellants. )  COURTOFAPPEALSOFTENNESSEEMIDDLESECTIONATNASHVILLEAPPEALFROMTHECHANCERYCOURTFORMAURYCOUNTYATCOLUMBIA,TENNESSEETHEHONORABLEJOEC.LOSER,JR.,CHANCELLOR ` XX   XR.W.HARDISON219WestSeventhStreetP.O.Box1967Columbia,Tennessee384021967 ATTORNEYFORPLAINTIFFS/APPELLEESGARYM.HOWELLP.O.Box442Columbia,Tennessee38402 ATTORNEYFORDEFENDANTS/APPELLANTS  AFFIRMEDANDREMANDED  SAMUELL.LEWIS,JUDGE  MEMORANDUMOPINION 0     #` ` X# XDefendants/appellants,JohnK.WilsonandEarnestEdgarWilson,Jr.,appealedfromthejudgmentofthechancerycourtwhichfoundthatplaintiffs/appellees,LarryandLindaVaughan,heldtitletoacontestedtractofland. ThefactsoutofwhichthiscasearoseareconvolutedbythevariousconveyancesofasinglepieceoflandtoandfromthemembersoftheWatkinsfamily.Fortunately,thefactsnecessarytoanunderstandingoftheissuesbeforethiscourtarefew.Thelandatissueconsistsoftwoparts;thenorthernportionincluding35acresandthesouthernportionencompassing118.96acres.On19May1993,appelleesfiledacomplaintseekingtoquiettitletotheland.Appelleesallegedthattheyhadpurchasedthelandatataxsaleand,asaresult,heldexclusivetitletothelot.Asdefendants,appelleesnamedtwocouplesbothofwhichclaimedaninterestintheland.Sisters,SusanRaeMorrisandClorindaReesePyeatt,claimedthattheyobtainedaninterestinthelandpursuanttoaconveyancefromtheirfather.Thesisters'cousins,ErnestEdgarWilson,Jr.andJohnK.Wilson,claimedthattheyownedtheremainderinterestinthepropertysubjecttothelifeestatesofthesisters.Moreover,ErnestEdgarWilson,Jr.andJohnK.Wilsonfiledacrosscomplaintagainstthesisters.Thecousinsallegedthattheydidnothavenoticeofthetaxdelinquencyorofthetaxsale.Further,theyallegedthatthesistershad committedwastetothedetrimentoftheremaindermen. Thefactsleadinguptothetaxsalewereasfollows.On29March1991,theStatefiledacomplaintforthecollectionofdelinquentpropertytaxesowedfrom1989.ThecomplaintnamedSusanRaeMorrisasadefendant,butdidnotlistClorindaReesePyeatt,JohnK.Wilson,orErnestEdgarWilson,Jr.asdefendants.ThenamesofbothSusanRaeMorrisandClorindaReesePyeattwerelistedinthedelinquenttaxnoticepublishedintheDailyHeraldon9,16,and23January1992. Thecourtenteredadefaultjudgmenton2March1992againstClorindaReesePyeatt,butnotagainstSusanRaeMorris.ThecourtalsoenteredanorderofreferencewhichlistedClorindaReesePyeattastheownerofa144.02acrefarmonWatkinsRoad.Thetaxsalewasheldon25March1992.Appelleespurchasedthelandforthesumof$10,000.00.Therecordisclearthatneitherappellanttenderedintothecourtataxsalebidortheaccruedtaxeswithinterest.Thetrialcourt,sittingwithoutajury,foundthat"judgmentshouldbeenteredinfavorofPlaintiffsLarryVaughan,andwife,LindaVaughan"andgrantedreliefasfollows:#` ` <X#8 1. Thetitleandrightofpossessionofthesubjectproperty...isherebydecreedtothePlaintiffsalongwithexclusivepossessionthereof.8 2. TheDefendantsandallpersonsclaimingunderanyofthem,oranycombinationofthem,areforeverbarredfromallclaimtoanestateoraninterestinthesubjectproperty.8 3. ThePlaintiffshavetheabsoluteandunencumberedtitleinfeesimpletothepropertysubjectonlytovalideasements,ifany,ofrecordintheMauryCounty,TennesseeRegisterofDeedsOffice. Appellantspresentedthefollowingtwoissuesonappeal:1)"didthetaxsaleconductedonMarch25,1992effecttheownershipofappellantsinthesubjectproperty"and2)"weretheappellantsrequiredtotenderfundspursuanttoT.C.A.section6752504."Ourconclusionastothefirstissuepretermitsanyneedtodiscussthesecondissue. Appellantsinsistthat"thetaxsaleconductedonMarch25,1992,wasvoidandhadnoeffectonappellants'rightsinthesubjectproperty."TennesseeCodeAnnotatedsection6752502(b)provides:"Itistheresponsibilityofthepropertyownertoregisterthepropertyowner'snameandaddresswiththeassessorofpropertyofthecountyinwhichthelandlies."Tenn.CodeAnn.6752502(b)(1994).Plaintiffscontendandweagreethattheintentofthestatuteistogivethosepersonswhoarenotrecordownerssuchasappellantstheresponsibilityofregistration.Failuretomeetthisresponsibility,resultsinthelossofsomeofthepropertyowners'rights.In Marlowev.KingdomHallofJehovah'sWitnesses ,541S.W.2d121(Tenn.1976),thesupremecourtstated:8 Everylandownerknowsthathispropertyissubjecttotaxesandthattheyarepaidtothecountytrusteeonanannualbasis.HeischargedwiththeknowledgethattaxesbecomeafirstlienuponhispropertyfromthefirstdayofJanuaryoftheyearforwhichtheyareassessedandthattheyaredueandpayableonthefirstMondayinOctoberineachyear.... Id. at124(citationomitted).Inalatercase,thiscourtheldthatapropertyownerisnotentitledtoanymorenoticethanthatgivenbypublicationinthenewspaperwhenthepropertyowner'sinterestisnotonrecordinthetaxassessor'sofficeasrequiredbythestatute. Cookv.McCullough ,735S.W.2d464,466(Tenn.App.1987) cert.denied ,498U.S.855,111S.Ct.151,112L.Ed.2d117(1990); seeJohnsonv.AndersonCounty ,No.03A019201CH00011,1992WL91513,at*2*3(Tenn.App.1992). Becauseappellantsfailedtocomplywithsection6752502(b),theywaivedanyrighttobenamedinadelinquentproceedingandwerenotentitledtoreceiveactualnoticeofthesuitorthesale.Appellantswereentitledtonoticeofthetaxdelinquencyandofthetaxsalebypublicationonly.Here,appellantsreceivedtheonlynoticetheywereentitledtoreceive,publicationinthelocalnewspaper.Thisnoticeconsistedofadelinquenttaxnoticeandthenamesoftherecordowners,SusanRaeMorrisandClorindaReesePyeatt.Itwaspublishedon9,16,and23January1992.Thedelinquenttaxsalenoticewasalsopublishedon3and15March1992intheDailyHerald.Thisnoticelistedoneoftherecordowners,ClorindaReesePyeatt. AppellantshavealsoattemptedtoattackthevalidityofthetaxsalebyattemptingtoshowthatthenoticetoSusanRaeMorrisandClorindaReesePyeattwasdefective.MorrisandPyeattwererecordownersandalsopartydefendantsbelow.Inthepast,thiscourthasallowednonrecordownerstoattackthesufficiencyofnoticetoarecordpropertyownerinacasewheretherecordownerhaddiedseveralyearsearlierandtheclaimantswerebeneficiariesunderthewill. Cookv.McCullough, 735S.W.2d464,469(Tenn.App.1987).Unlike Cook ,therecordownersinthiscasewerepartydefendantsbelow.Uponhearingtheproof,thetrialcourtfoundthatthenoticetothemofthetaxdelinquencyandthesubsequentsalewassufficient.NeitherSusanRaeMorrisnorClorindaReesePyeattappealedfromthejudgmentofthetrialcourt.Thus,theadequacyofnoticetothemandtheresultingvalidityofthesaleastotheirinterestwasdeterminedbelowandisnotbeforethiscourt. Itresultsthatthejudgmentofthetrialcourtisaffirmed.Costsonappealassessedtodefendants/appellants,JohnK.WilsonandErnestEdgarWilson,Jr.Thecauseisremandedtothetrialcourtforanyfurthernecessaryproceedings.              ________________________________   SAMUELL.LEWIS,JUDGE̜CONCUR:_________________________________BENH.CANTRELL,JUDGE_________________________________WILLIAMC.KOCH,JR.,JUDGE