ÿWPC0 Oƒ5<\ÀÿÌdmð òz4kB… úèLšOì~êІÝôû£ š]mÎXƒ¿¶µ8˜Acúcóäeüzµ8û‹ˆ.¦™0F^›z·btb eŸ¶'hqÿRÕrïÓŽ8pj§l塺_êéé¢ejQœ.(XÝvG‡ωxÓöîB?ãófÏ’Xë^SÕï]xjÿ…© òÁ?x@}Ŷóˆ_k2O¡Í´ìÊ0Ñ r°~= ða±nl)PÂaæƒIþ.lĨšj‰Š±Ì*¨bS.äÉ}U§¨4˜‚ö_äDkÚa¦”5}~/^‰Î&‘²4ÅÌc%¹»«$¦öHRáÎIi;×jYÃ>?+±ŸJéÇD´ð¶Æì€¶ ½JfŸ­Oî)JƒÅ§ÚOg¼%É"­gûªÏ¥Ý$d·FiÖÀsa!+Š©Ë‹ï)d\ÔþÁ˜çM€n(.¨*A5Xì¾@!¶”îWq¡rVÞ‹Òèò5R/|@ˆëŒu­Â–œã`/­Íû¼S7A¤ÀxVuRµ­¹xª,¶ôT‡ü4>óì›pÄ:I9íŠ^¶w û'n°RMtb#É\ %% UN+ 0ˆy UN 0 cO 1u² z' Ò¡ 72s 1‡¥ ^ ,w8Æ<ÆÆÈÆŽ 0DTN˜Öš 0wpEç4éý  mb%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 0ë---- B 0¤5 D3Ù D-  0K99 AS„Æ× 0¤ 0DA A«…˜\\IB01S02\CLERKJACÈÈ,,,,ÈÈ0»(ÖÃ9 Z‹6Times New Roman Regular(`£ª$¡¡Ñ€.ÑÑ8€½­»»d»»d8ÑÑ ý ÑÓ  Ó(í€"  Z6Times New Roman Regular(;3£$´´Ô2#ÔÚ  Ú0Ú  Ú.Ô3  Ôà0  à3#37=CIQYag­­1.a.i.(1)(a)(i)1)a) ˜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.wpti)05hCEKQW]cioAutoList1I.I.I.I.I.I.I.I.Š‹^/Ï Level 1Level 2Level 3Level 4Level 5‚Level 1Level 2Level 3Level 4Level 5„Level 1Level 2Level 3Level 4Level 5…Level 1Level 2Level 3Level 4Level 5(#Ã$òòÚ  Ú0Ú  Úóó ÌÝ ƒR.è$ÝÓ  Óà  àòòÚ  Ú1Ú  ÚóóÔ€ô¤üò»»ÔÝ  ÝÔ_Ôà ` àCity€also€argues€that€any€notice€to€Forbes€would€be€imputed€to€Boyd€because€of€a€partnership.€€SinceÐ ° Ðthis€Court€finds€that€notice€was€defective€for€Forbes,€any€notice€imputed€to€Boyd€would€likewise€be€defective.€Ð qÁ ÐTherefore,€it€is€unnecessary€for€this€Court€to€address€this€argument.(Oé;$µµà0  àÔ2#ÔÚ  ÚaÚ  Ú.Ô3  Ôà0` (#(#àlk.ê:i¢×+003|xÿU‹ÿÀÀÀ- ù-(|G2.è$¤¤Ý ƒ£ª!ÝÑ€.ÑÑ8€Œi»»dd8ÑÑ ý ÑÓ  ÓÝ  Ýà  àòòÚ  Ú0Ú  ÚóóÔ€ô¤üò»»Ô d(|3?$££Ý ƒ£ª!ÝÑ€.ÑÑ8€Œi»»dd8ÑÑ ý ÑÓ  ÓÝ  ÝVVVV'ÿÿdxd)!ÈÈÈÈdxdx( ±þ$’’ò òFigure€Ú  Ú1Ú  Úó ó^_X`YEþÿ<<CÿÿƒLevel 1Level 2Level 3Level 4Level 5(|3?$¢¢Ý ƒ£ª!ÝÑ€.ÑÑ8€Œi»»dd8ÑÑ ý ÑÓ  ÓÝ  Ý($$””ò òÚ  Ú1Ú  Úó óX[Z&OLE 2.0 Box <=8ÿÿÿÿÿÿÿÿÿÿCÿÿ HKKKKÝ ƒ£ª!ÝÑ€.ÑÑ8€Œi»»ddÈ8ÑÑ ý ÑÓ  ÓÝ  ÝÔ_ÔÑ  ÑÔ€¼Œi»»»ÔÑ8€Ð÷XXdé»»d8ÑÑ  Ñà@ò ò ìàÔ‡î}fŒiÔIN€THE€COURT€OF€APPEALS€OF€TENNESSEEˆÐ ° Ðà@ìì%ìàAT€MEMPHISÔ#†¼Œi»îî}f #ԈРÓ# ÐÓ  ÓMAY€21,€2003€SessionÐ öF ÐÔ‡XÐ÷X»¼ŒiÔÌò òÔ#†¼Œi»XXÐ÷ï#ÔRONALD€L.€BOYD,€òòet€al.óó€v.€HARRISON€FORBES,€òòet€alóó.Ô‡XÐ÷X»¼ŒiÔó óÐ ï? ÐÌà@@½½ìàò òDirect€Appeal€from€the€Circuit€Court€for€Madison€CountyÐ é 9 Ðà@@øøìàNo.€C„00„35€€€€€€Donald€Allen,€JudgeÐ Ó # ÐÌÌà@@ìì*ìàßA€V) °°` d€÷E<` AßÐ ‘á  ÐÌà@@TTìàNo.€W2002„01946„Ô_ÔCOAÔ_Ô„R3„CV€„€Filed€October€30,€Ô_Ô2003Ô_ÔÐ ŠÚ  ÐÌßA€V) °°` dE<]` AßÐ ^®  Ðó óÌÓ  ÓÔ‡X*.XXXÐ÷ÔThis€appeal€involves€an€inverse€condemnation€action€against€the€City€of€Jackson,€Tennessee.€€TheÐ V¦  ÐCity€appeals€the€decision€of€the€Circuit€Court€of€Madison€County€finding€the€City€owed€theÐ ? ÐPlaintiffs€compensation€for€the€demolition€of€the€improvements€on€their€property.€€For€the€followingÐ (x Ðreasons,€we€affirm€the€decision€of€the€Circuit€Court.Ð a ÐÔ#†XÐ÷XXX*.Á#ÔÔ#†¼Œi»XXÐ÷r#ÔÔ‡XÐ÷X»¼ŒiÔÌÓµÓÌò òTenn.€R.€App.€P.€3;€Appeal€as€of€Right;€Judgment€of€the€Circuit€Court€Affirmedó óÐ Ì ÐÌòòÓ  ÓÔ#†¼Œi»àXÐ÷Í#ÔÔ‡XÐ÷X.¼ŒiÔAlan€E.€Ô_ÔHighersÔ_Ô,€J.óó,€delivered€the€opinion€of€the€court,€in€which€òòW.€Frank€Crawford,€Ô_ÔP.J.Ô_Ô,€Ô_ÔW.S.Ô_Ô,óóÐ Ÿï Ðand€òòHolly€M.€Kirby,€J.óó,€joined.Ð ˆØ ÐÌDale€Ô_ÔConderÔ_Ô,€Jr.,€Jackson,€TN,€for€AppellantÐ Zª ÐÌSteve€Greer,€Paris,€TN,€for€AppelleesÐ ,| ÐÓkÓÌò òOPINIONó óÔ#†¼Œi»XXÐ÷š#ÔÔ‡XÐ÷X»¼ŒiÔÐ þN ÐÌòòóóÔ#†¼Œi»XXÐ÷¯ #ÔÔ‡XÐ÷X»¼ŒiÔÓ  Óò òÔ‡X*.XXXÐ÷Ôà@ûûìàFacts€and€Procedural€Historyó óˆÐ Ñ!!! ÐÌà  àPlaintiffs€Ronald€and€Glenda€Boyd€(collectively€the€"Plaintiffs")€and€Defendants€HarrisonÐ ¤#ô# Ðand€Jill€Forbes€(€collectively€the€"Forbes")€purchased€property€located€at€41€Holiday€Drive,€Jackson,Ð $Ý$ ÐTennessee,€as€tenants€in€common,€on€September€20,€1996.€€On€that€parcel€of€land€were€six€doubleÐ v%Æ % Ðwide€mobile€homes,€having€a€total€of€thirty„five€rental€units.€€The€property€was€purchased€for€oneÐ _&¯!& Ðhundred€and€seventy„five€thousand€dollars€($175,000)€which€was€financed€by€B€&€H€Investments,Ð H'˜"' Ðwho€took€a€note€from€Plaintiffs€and€the€Forbes.€Ð 1(#( Ѐ€Ð )j$) Ðà  àRonald€Boyd,€because€he€worked€in€the€manufacturing€housing€retail€business,€agreed€toÐ *S%* Ðsupply€parts€and€materials€and€provide€the€expertise€required€to€refurbish€the€homes€on€the€property,Ð ì*<&+ Ðwhile€Harrison€Forbes€agreed€to€collect€rent€and€oversee€all€repairs.€€No€profits€were€made€byÐ Õ+%', Ðâ âPlaintiffs€and€the€Forbes€but€if€any€had€been€made,€such€profits€were€agreed€to€be€split€equallyÐ ¾,(-ý Ðamong€the€owners.€€At€no€point€did€the€Plaintiffs€and€the€Forbes€file€a€partnership€tax€return,€andÐ ° Ðeach€paid€their€own€part€of€the€property€taxes.€Ð ™é Ðâ âÌà  àIn€the€spring€of€1998,€the€tenants€on€the€property€vacated€the€homes,€as€the€Plaintiffs€and€theÐ k» ÐForbes€were€not€making€any€profits€from€the€rental€payments€to€pay€off€the€note€to€B€&€HÐ T¤ ÐInvestments.€€At€the€end€of€July€or€early€August€1998,€James€Ô_ÔMaholmesÔ_Ô€("Ô_ÔMaholmesÔ_Ô"),€the€housingÐ =  Ðcode€enforcement€officer€for€the€City€of€Jackson,€received€a€complaint€about€the€property€ownedÐ & v Ðby€Plaintiffs€and€the€Forbes,€and€he€proceeded€to€inspect€the€property€personally.€€Upon€inspection,Ð  _ ÐÔ_ÔMaholmesÔ_Ô€noted€that€some€of€the€windows€on€the€homes€were€broken€and€a€number€of€the€doorsÐ ø H Ðwere€hanging€open€on€their€hinges.€€Subsequent€to€this€inspection,€on€August€4,€1998,€Ô_ÔMaholmesÔ_ÔÐ á 1  Ðsent€a€complaint€and€notice€of€a€hearing€set€for€August€13,€1998.€€It€was€addressed€to€Ronald€BoydÐ Ê   Ðand€Harrison€Forbes€at€care€of€Airways€Apartments,€P.O.€Box€2481,€Jackson,€Tennessee.€€In€sendingÐ ³  Ðthe€notice,€Ô_ÔMaholmesÔ_Ô€obtained€an€address€from€the€tax€assessor's€office,€rather€than€the€register€ofÐ œì  Ðdeeds€office.€€Harrison€Forbes€received€the€complaint€on€August€7,€1998,€but€he€did€not€mention€theÐ …Õ  Ðhearing€to€the€Plaintiffs.€€Forbes€also€did€not€attend€the€hearing€on€August€13,€1998,€because€he€didÐ n¾  Ðnot€dispute€the€allegations€in€the€complaint.€€As€a€result,€an€order€was€sent,€this€time€only€addressedÐ W§  Ðto€Forbes,€stating€that€the€property€would€be€condemned€and€that€the€owners€had€sixty€days€toÐ @ Ðcorrect€the€problems€on€the€property.€Ð )y ÐÌà  àÔ_ÔMaholmesÔ_Ô€kept€in€contact€with€only€Harrison€Forbes€and€on€November€23,€1998,€stated€thatÐ ûK ÐForbes€had€until€November€30,€1998,€to€secure€a€demolition€team€to€raze€the€structures€on€theÐ ä4 Ðproperty.€€Forbes€did€not€secure€a€bid€and,€subsequently,€the€City€of€Jackson€awarded€the€demolitionÐ Í Ðbid€to€King€Bradley€on€February€22,€1999.€€The€structures€on€the€property€were€razed€shortly€afterÐ ¶ Ðthis€award.€€During€this€period€of€time,€the€Plaintiffs€knew€nothing€of€the€hearing,€the€order,€or€theÐ Ÿï Ðdemolition€of€the€improvements€on€the€property€until€the€spring€of€1999€when€Mr.€Boyd€drove€byÐ ˆØ Ðthe€land€and€saw€the€structures€on€it€were€destroyed.€€Between€the€time€the€complaint€and€notice€ofÐ qÁ Ða€hearing€were€sent€in€August€1998€to€the€point€at€which€the€Plaintiffs€discovered€the€razing€of€theÐ Zª Ðimprovements,€the€City€of€Jackson€did€not€make€a€finding€that€the€necessary€repairs€to€theÐ C“ Ðimprovements€would€cost€more€than€75%€of€the€tax€appraisal€value€of€the€property,€nor€did€the€CityÐ ,| Ðtake€any€action€to€secure€the€windows€and€doors€on€the€premises.€€€Ð e ÐÌà  àThe€thirty„five€units€on€the€property,€when€tenants€occupied€the€homes,€rented€at€seventy„Ð ç 7 Ðfive€dollars€per€week€per€unit.€€The€tax€appraisal€value€of€the€property€before€the€improvements€wereÐ Ð!   Ðrazed€was€$140,600€and€the€improvements,€based€on€an€appraisal€by€James€Ô_ÔMurdaughÔ_Ô,€were€valuedÐ ¹" ! Ðat€$49,700€as€stipulated€by€the€parties.€€For€the€cost€of€demolition,€the€City€filed€a€lien€on€theÐ ¢#ò" Ðproperty€in€the€amount€of€$6,933.85.€Ð ‹$Û# ÐÌà  àPlaintiffs€filed€an€action€against€the€Forbes€for€failing€to€notify€the€Plaintiffs€of€theÐ ]&­!% Ðproceedings€and€against€the€City€of€Jackson€for€inverse€condemnation.€€On€February€15,€2000,€theÐ F'–"& ÐCity€removed€the€action€to€the€United€States€District€Court€for€the€Western€District€of€TennesseeÐ /(#' Ðand€filed€an€answer€alleging€that€proper€notice€had€been€given€and€that€Harrison€and€Jill€Forbes€wereÐ )h$( Ðalso€at€fault.€€On€May€15,€2001,€the€district€court€entered€an€order€dismissing€Plaintiffs'€complaintÐ *Q%) Ðwithout€prejudice€for€lack€of€ripeness€because€Plaintiffs€had€failed€to€utilize€state€inverseÐ ê*:&* Ðcondemnation€remedies€and€made€no€claim€that€such€procedures€were€inadequate.€€In€response,Ð Ó+#'+ ÐPlaintiffs€filed€a€motion€to€remand€the€case€to€Madison€County€Circuit€Court,€which€was€grantedÐ ° Ðon€June€11,€2001.€€A€hearing€on€this€matter€was€held€before€the€Honorable€Don€Allen€on€May€1,Ð ™é Ð2002.€€On€July€9,€2002,€the€trial€court€found€in€its€order€that€the€City€had€failed€to€give€proper€noticeÐ ‚Ò Ðof€the€condemnation,€failed€to€make€reasonable€efforts€to€ascertain€all€interested€parties,€failed€toÐ k» Ðfollow€City€Ordinance€12„708,€and€failed€to€act€pursuant€to€its€"police€powers."€€The€court€belowÐ T¤ Ðdeclared€the€City's€lien€in€the€amount€of€$6,933.85€to€be€void€and€awarded€Plaintiffs€damages€in€theÐ =  Ðamount€of€$24,850,€half€of€the€appraised€value€of€the€improvements€that€were€razed.€€The€City€filedÐ & v Ðits€appeal€to€this€Court€and€presents€the€following€issues€for€our€review:Ð  _ ÐÌÓ€ (5h83ÓÝ"‚3£"ÝÝ  Ýà  àÝ‚3£&ÝÔ25hÔÚ  ÚIÚ  Ú.Ô3  Ôà0 ` àÝ  ÝWhether€the€trial€court€erred€in€finding€that€Plaintiffs€and€the€Forbes€were€notÐ á 1  Ðpartners;݃3£&<&ÝŒÐÊ  ` (#` (# ÐŒÝ  ÝÝ"‚3£"ÝÝ  Ýà  àÝ‚3£F'ÝÔ25hÔÚ  ÚIIÚ  Ú.Ô3  Ôà0 ` àÝ  ÝWhether€the€trial€court€erred€in€finding€that€the€City€of€Jackson's€notice€ofÐ ³  Ðcondemnation€was€insufficient;€and݃3£F''݌Мì ` (#` (# ÐŒÝ  ÝÝ"‚3£"ÝÝ  Ýà  àÝ‚3£ (ÝÔ25hÔÚ  ÚIIIÚ  Ú.Ô3  Ôà0 ` àÝ  ÝWhether€the€trial€court€erred€in€finding€that€the€City€did€not€act€pursuant€to€its€policeÐ …Õ  Ðpowers,€and,€therefore,€Plaintiffs€were€entitled€to€compensation.݃3£ (Ù(ÝŒÐn¾ ` (#` (# ÐŒÝ  Ýà  àÌAdditionally,€Plaintiffs€raise€the€following€issue€in€their€brief:Ð @ ÐÌØ! !ØÝ"‚é;"ÝÝ  ÝÝ‚é;¬*Ýà0  àÔ25hÔÚ  ÚIVÚ  Ú.Ô3  Ôà0` (#(#àÝ  ÝWhether€the€trial€court€correctly€found€that€the€City€of€Jackson€had€no€authority€toÐ b Ðorder€the€demolition€of€the€buildings€without€a€finding€that€the€costs€of€repairsÐ ûK Ðexceeded€75%€of€the€property€value.݃é;¬*Ù*ÝŒÐä4` (#` (# ÐŒÝ  ÝÌFor€the€following€reasons,€we€affirm€the€decision€of€the€trial€court.Ð ¶ ÐÌÓ  Óò òStandard€of€Reviewó óÐ ˆØ ÐÌÓ  Óà  àTennessee€Rule€of€Appellate€Procedure€13(d)€provides€that€this€Court's€review€of€a€trialÐ [« Ðcourt's€findings€of€fact€shall€be€òòde€novoóó€upon€the€record,€accompanied€by€a€presumption€ofÐ D” Ðcorrectness€of€the€finding€unless€the€evidence€preponderates€otherwise.€€Tenn.€R.€App.€Pro.€13(d).€Ð -} ÐIn€our€review€of€the€application€of€the€law€to€the€trial€court's€findings€of€fact,€we€apply€only€a€òòdeÐ f Ðnovoóó€standard€of€review€without€a€presumption€of€correctness.€€òòFirst€Utility€District€of€Knox€County,Ð ÿO ÐTennessee€v.€Ô_ÔJarniganÔ_Ô„Ô_ÔBoddenÔ_Ôóó,€40€S.W.3d€60,€62€(Tenn.€Ct.€App.€2000).€€Generally,€"what€willÐ è 8 Ðconstitute€a€partnership€is€a€matter€of€law,€but€whether€a€partnership€exists€under€conflictingÐ Ñ!!  Ðevidence€is€one€of€fact."€€òòWyatt€v.€Brownóó,€281€S.W.2d€64,€68€(Tenn.€Ct.€App.€1955)€(citationsÐ º" ! Ðomitted).Ð £#ó" ÐÌÓ  Óò òLaw€and€Analysisó óÐ u%Å $ ÐÌÓ  Óà  àTenn.€Code€Ann.€ðððð€13„21„102€and€„103€(1999)€authorize€the€governing€body€of€aÐ H'˜"& Ðmunicipality€to€adopt€ordinances€regulating€structures€within€the€municipality€which€are€unfit€forÐ 1(#' Ðhuman€occupation€or€use.€€Tenn.€Code€Ann.€ðð€13„21„103€further€provides€various€proceduralÐ )j$( Ðrequirements€for€any€such€municipal€ordinance.€€In€particular,€it€states:Ð *S%) ÐÒ½°ÒÒ°½ÒÓ XÓà0  à[Ô_ÔW]heneverÔ_Ô€it€appears€to€the€public€officer€(or€on€the€public€officer's€motion)€thatÐ ì*<&* Ðany€structure€is€unfit€for€occupation€or€use,€the€public€officer€shall,€if€the€publicÐ Õ+%'+ Ðofficer's€preliminary€investigation€discloses€a€basis€for€such€charges,€issue€and€causeÐ ° Ðto€be€served€upon€the€owner€of€and€parties€in€interest€of€such€structure,€a€complaintÐ ™é Ðstating€the€charges€in€that€respect€and€containing€a€notice€that€a€hearing€will€be€heldÐ ‚Ò Ðbefore€the€public€officer€(or€the€public€officer's€designated€agent)€at€a€place€thereinÐ k» Ðfixed,€not€less€than€ten€(10)€days€nor€more€than€thirty€(30)€days€after€the€serving€ofÐ T¤ Ðthe€complaint,€that:Ð= Ð Ð  ÐÒ½°M3ÒÓ X[3ÓÒ°½ÒÓ FÓà0  àà0` ââàÐ ` â` â Ðà0  àà0` ââà(A)€The€owner€and€parties€in€interest€shall€be€given€the€right€to€fileÐ  _ Ðan€answer€to€the€complaint€and€to€appear€in€person,€or€otherwise,Ð ø H Ðand€give€testimony€at€the€place€and€time€fixed€in€the€complaint;€andÐá 1 ` â` â Ðà0  àà0` ââàÐ ` â` â Ðà0  àà0` ââà(B)€The€rules€of€evidence€prevailing€in€courts€of€law€or€equity€shallÐ ³  Ðnot€be€controlling€in€hearings€before€the€public€officer.€.€.€.Мì ` â` â ÐÌÓ FÓTenn.€Code€Ann.€ðð€13„21„103(2)(A„B)€(1999).€€In€addition,€Jackson€City€Ordinance€12„706€requiresÐ n¾  Ðthe€public€officer,€upon€a€determination€that€a€structure€is€unsafe,€to€serve€a€letter€of€complaint€toÐ W§  Ðthe€property€owner.€€That€letter€"shall€contain€notice€of€a€time€and€date€for€a€hearing€before€theÐ @ Ðdirector€(or€his€designated€agent),€said€date€being€not€more€than€thirty€(30)€days,€nor€less€than€tenÐ )y Ð(10)€days€from€the€date€the€letter€of€complaint€is€served.€€Service€shall€be€complete€upon€mailing."€Ð b ÐTenn.€Code€Ann.€ðð€13„21„101€defines€"owner"€as€"the€holder€of€the€title€in€fee€simple€and€everyÐ ûK Ðmortgagee€of€record"€and€"parties€in€interest"€as€"all€individuals,€associations,€corporations,€andÐ ä4 Ðothers€who€have€interests€of€record€in€a€structure€and€any€who€are€in€possession€thereof[.]"€€Tenn.Ð Í ÐCode€Ann.€ðð€13„21„101(4„5)€(1999).€€Jackson€City€Ordinance€12„702(4„5)€contains€identicalÐ ¶ Ðdefinitions€for€these€terms.€€Ð Ÿï ÐÌà  àIn€this€case,€Plaintiffs€received€no€notice€of€any€of€the€proceedings€and,€in€fact,€knew€nothingÐ qÁ Ðof€the€demolition€until€months€after€the€hearing,€when€Ronald€Boyd€happened€to€drive€by€theÐ Zª Ðproperty€and€see€the€improvements€razed.€€Ô_ÔMaholmesÔ_Ô€and€the€City€did€not€search€the€register€ofÐ C“ Ðdeeds€office,€and,€had€they€done€so,€they€would€have€found€record€legal€title€belonged€not€only€toÐ ,| ÐHarrison€Forbes€but€also€to€Ronnie€and€Glenda€Boyd€and€Jill€Forbes.€€Additionally,€a€title€searchÐ e Ðwould€have€revealed€B€&€H€Investment's€interest€as€a€mortgagee€in€the€property.€€B€&€H€would,Ð þN Ðaccordingly,€also€be€entitled€to€notice€as€a€mortgagee€of€record.€€Instead,€the€City€followed€its€"usualÐ ç 7 Ðprocedure"€and€obtained€a€property€owner's€address€from€the€tax€assessor's€office.€€Nothing€in€theÐ Ð!   Ðrecord€disputes€the€City's€lack€of€diligence€in€this€respect.€€In€addition,€the€notice€that€was€sent€byÐ ¹" ! Ðthe€City€to€Harrison€Forbes€at€the€Airways€Apartments€address€was€also€defective€because€a€hearingÐ ¢#ò" Ðwas€set€for€only€nine€days€after€the€complaint€and€notice€were€mailed.€€This€finding€is€alsoÐ ‹$Û# Ðundisputed€by€the€City.Ð t%Ä $ ÐÌà  àThe€City€argues€that€its€actions€rise€to€the€level€of€"substantial€compliance"€and,€therefore,Ð F'–"& Ðthe€defective€notice€should€be€overlooked.€€This€Court€has€held€that€"substantial€compliance"€canÐ /(#' Ðbe€defined€as€"actual€compliance€in€respect€to€the€substance€essential€to€every€reasonable€objectiveÐ )h$( Ðof€the€statute."€€òòMorrow€v.€Ô_ÔBobbittÔ_Ôóó,€943€S.W.2d€384,€389€(Tenn.€Ct.€App.€1996)€(quotingòò€Ô_ÔStasherÔ_ÔÐ *Q%) Ðv.€Ô_ÔHargerÔ_Ô„Ô_ÔHaldemanÔ_Ôóó,€372€P.2d€649,€652€(Cal.€1962)).€€In€òòMorrowóó,€this€Court€addressed€the€noticeÐ ê*:&* Ðrequirements€for€a€tax€sale€pursuant€to€Tenn.€Code€Ann.€ðð€67„5„2502€and€whether€or€not€anÐ Ó+#'+ Ðerroneous€period€of€redemption€printed€in€a€newspaper€invalidated€a€publication€notice.€€òòIdóó.€at€388.€Ð ° ÐWe€held€it€did€not€since€the€period€of€redemption€was€not€required€to€be€in€a€notice.€€òòIdóó.€at€390.€Ð ™é ÐUnlike€òòMorrowóó,€the€City€here€has€failed€to€meet€not€only€the€time€requirements€but€also€theÐ ‚Ò Ðrequirement€to€send€notice€to€all€"parties€in€interest."€€Both€requirements€are€mandatory€under€theÐ k» ÐTennessee€Code€and€under€the€City's€own€Ordinance€12„706(2)(a).€€Indeed,€it€should€be€apparentÐ T¤ Ðthat€the€City€has€failed€to€comply€with€the€substance€essential€to€every€reasonable€objective€of€Tenn.Ð =  ÐCode€Ann.€ðð€13„21„103€and€Ordinance€12„706(2)(a).€€The€Plaintiffs€did€not€know€of€the€notice,Ð & v Ðhearing,€or€demolition€of€their€property€until€after€all€these€events€had€transpired€over€the€course€ofÐ  _ Ðapproximately€nine€months.€€This€is€not€a€case€of€a€typographical€error€in€a€notice€which€may€callÐ ø H Ðfor€the€saving€grace€of€"substantial€compliance,"€and,€therefore,€this€Court€finds€that€notice€wasÐ á 1  Ðdefective€in€this€case.€€òòSee€id.óó€at€389.Ð Ê   ÐÌà  àNext,€City€argues€that,€though€notice€may€have€been€defective,€Harrison€Forbes€and€RonaldÐ œì  ÐBoyd€were€partners,€and,€therefore,€any€deficiencies€in€the€notice€were€waived€by€the€actions€ofÐ …Õ  ÐForbes.׃×Ý ƒ#ÃÝòòÚ  Ú1Ú  ÚóóÝ  Ý×  ×€€After€our€review€of€the€record,€we€uphold€the€finding€that€no€partnership€existed€betweenÐ n¾  Ðthe€Forbes€and€the€Ô_ÔBoydsÔ_Ô.€€At€the€time€the€events€in€question€took€place,€Tennessee€utilized€an€olderÐ W§  Ðversion€of€the€Uniform€Partnership€Act.€€Specifically,€the€Code€provided€that€"tenancy€in€commonÐ @ Ð.€.€.€does€not€of€itself€establish€a€partnership,€whether€such€co„owners€do€or€do€not€share€any€profitsÐ )y Ðmade€by€the€use€of€the€property.€.€.€."€€Tenn.€Code€Ann.€ðð€61„1„106(2)€(1999).€€In€addition,€the€CodeÐ b Ðstated€that€"sharing€of€gross€returns€does€not€of€itself€establish€a€partnership,€whether€or€not€theÐ ûK Ðpersons€sharing€them€have€a€joint€or€common€right€or€interest€in€any€property€from€which€the€returnsÐ ä4 Ðare€derived.€.€.€."€€Tenn.€Code€Ann.€ðð€61„1„106(3)€(1999).€€To€determine€if€a€partnership€exists,€"noÐ Í Ðone€fact€or€circumstance€may€be€pointed€to€as€a€conclusive€test"€and€this€Court€should€consider€"allÐ ¶ Ðrelevant€facts,€actions,€and€conduct€of€the€parties."€€òòBass€v.€Bassóó,€814€S.W.2d€38,€41€(Tenn.€1991)Ð Ÿï Ð(citing€òòRoberts€v.€Lebanon€Appliance€Service€Co.óó,€779€S.W.2d€793,€795€(Tenn.€1989)).€€"[Ô_ÔI]fÔ_Ô€[theÐ ˆØ Ðparties]€place€their€money,€assets,€labor,€or€skill€in€commerce€with€the€understanding€that€profits€willÐ qÁ Ðbe€shared€between€themð!ðthe€result€is€a€partnership€whether€or€not€the€parties€understood€that€itÐ Zª Ðwould€be€so."€€òòIdóó.€(citing€òòRoberts€v.€Lebanon€Appliance€Service€Co.óó,€779€S.W.2d€793,€795€(Tenn.Ð C“ Ð1989)).Ð ,| ÐÌà  àIn€this€case,€the€Plaintiffs€and€the€Forbes€bought€the€property€as€tenants€in€common.€€RonaldÐ þN ÐBoyd€testified€that€no€profits€from€any€of€the€rent€collected€was€shared€because€all€money€collectedÐ ç 7 Ðwas€reinvested€in€the€property.€€However,€he€did€state€that€had€there€been€profits,€they€would€haveÐ Ð!   Ðbeen€split€among€the€owners.€€Next,€Boyd€testified€that€he€agreed€to€provide€parts,€supplies,€andÐ ¹" ! Ðexpertise€in€refurbishing€the€mobile€homes€on€the€property€while€Forbes€would€oversee€repairs€andÐ ¢#ò" Ðcollect€rent€from€tenants.€€Boyd€also€gave€money€to€Forbes€to€pay€the€bills€for€the€property.€€ButÐ ‹$Û# ÐBoyd€stated€that€he€paid€his€own€share€of€the€property€taxes€and€that€no€partnership€tax€return€wasÐ t%Ä $ Ðfiled.€€Finally,€two€of€the€co„tenants,€Jill€Forbes€and€Glenda€Boyd,€contributed€no€money,€assets,Ð ]&­!% Ðskill€or€labor€to€the€property.€€The€trial€court€found€that€no€partnership€existed€under€theseÐ F'–"& Ðcircumstances€and€the€evidence€does€not€preponderate€against€this€finding.€€Therefore,€any€actionÐ /(#' Ðby€Harrison€Forbes€did€not€constitute€a€waiver€of€an€appeal€or€any€other€safeguard€procedures€onÐ ° Ðthe€part€of€the€Plaintiffs.Ð ™é ÐÌà  àIn€addition€to€failing€the€notice€requirements€of€Tenn.€Code€Ann.€13„21„103(2)€andÐ k» ÐOrdinance€12„706(2)(a),€Plaintiffs,€in€their€brief,€point€out€that€the€City€failed€to€comply€withÐ T¤ ÐOrdinance€12„708(2)€which€states:€"If€the€repair,€alteration€or€improvement€cost€exceeds€seventy„Ð =  Ðfive€(75)€percent€of€the€taxable€value€of€the€property,€the€director€may€order€the€structure€to€beÐ & v Ðremoved€or€demolished."€€By€his€own€testimony,€James€Ô_ÔMaholmesÔ_Ô,€the€housing€code€enforcementÐ  _ Ðofficer€at€the€time€notice€was€sent€and€the€improvements€were€demolished,€admitted€that€the€CityÐ ø H Ðmade€no€estimates€of€the€repair€costs.€€Ronald€Boyd€testified€that€the€property€held€a€total€taxÐ á 1  Ðappraisal€value€of€$140,600.€€Therefore,€in€order€for€Ô_ÔMaholmesÔ_Ô€to€order€demolition€pursuant€to€theÐ Ê   ÐCity's€Ordinance€12„708,€the€cost€of€repairing€the€improvements€would€need€to€exceed€$105,450.€Ð ³  ÐGiven€that€the€parties€stipulated€the€improvements€themselves€were€only€worth€$49,700€and€that€theÐ œì  Ðonly€problems€with€the€property€were€broken€windows€and€unhinged€doors,€we€conclude€that€theÐ …Õ  Ðrecord€supports€the€finding€that€the€City€failed€to€prove€it€made€a€determination€that€the€cost€ofÐ n¾  Ðrepairs€would€exceed€75%€of€the€property€value.Ð W§  ÐÌà  àFinally,€the€City€argues€that€Plaintiffs€should€not€be€compensated€for€the€destruction€of€theÐ )y Ðimprovements€because€the€City€was€exercising€its€"police€power."€€We€find€no€merit€in€thisÐ b Ðargument.€€The€"police€power"€of€a€municipality€has€been€defined€as€"the€power€of€a€governmentalÐ ûK Ðbody€to€impose€laws€and€regulations€which€are€reasonably€related€to€the€protection€or€promotion€ofÐ ä4 Ðthe€public€good,€such€as€health,€safety,€or€welfare"€and€"[Ô_Ôu]nderÔ_Ô€its€police€power,€a€municipality€mayÐ Í Ðòòenact€ordinancesóó€to€protect€the€health,€safety,€and€general€welfare€of€the€public."€€56€Am.€Ô_ÔJurÔ_Ô.€2dÐ ¶ ÐMunicipal€Corporations,€Counties,€and€Other€Political€Subdivisions€ðð€384€(2003)€(emphasis€added).€Ð Ÿï ÐThe€City's€enactment€of€the€ordinance€itself€is€an€exercise€of€the€City's€"police€power."€€If€this€CourtÐ ˆØ Ðadopted€the€City's€argument,€it€would€allow€the€City€to€adopt€ordinances€pursuant€to€its€police€powerÐ qÁ Ðand€then€disregard€those€ordinances€when€convenient.€€This€would€render€such€regulations€a€nullity.€Ð Zª ÐGiven€that€the€City's€police€power€to€create€ordinances€regulating€structures€unfit€for€human€use€isÐ C“ Ðgranted€to€the€City€by€the€General€Assembly€in€Tenn.€Code€Ann.€ðð€13„21„102,€and€that€ðð€13„21„103Ð ,| Ðrequires€such€ordinances€to€contain€certain€procedural€safeguards,€the€City€may€not€simply€disregardÐ e Ðsuch€procedures€and€declare€such€action€to€fall€under€its€general€"police€power."€€Though€actionsÐ þN Ðtaken€by€a€city€pursuant€to€its€police€power€do€not€call€for€compensating€the€injured€party,€the€CityÐ ç 7 Ðof€Jackson€did€not€act€pursuant€to€its€police€power€and,€therefore,€Plaintiffs€are€entitled€toÐ Ð!   Ðcompensation.Ð ¹" ! ÐÌÌÌÌÌÌÌÓ  Óò òÌÌÐ Õ+%'+ ЇConclusionó óÐ ° ÐÌÓ  Óà  àFor€the€foregoing€reasons,€we€affirm€the€decision€of€the€Circuit€Court.€€Costs€are€judgedÐ ƒÓ Ðagainst€Appellant,€the€City€of€Jackson,€and€its€surety,€for€which€execution€may€issue€ifÐ l¼ Ðnecessary.€€€€€€€Ô#†XÐ÷XXX*.; #ÔÔ#†¼Œi»XXÐ÷ #ÔÔ€XÐ÷X»¼ŒiÔÐ U¥ ÐÌÌÌà  àà ` àà ¸ àà  àà h àà À àà  à___________________________________€Ð ù I Ðà  àà ` àà ¸ àà  àà h àà À àà  àALAN€E.€Ô_ÔHIGHERSÔ_Ô,€JUDGE