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D3Ï 1u 0dwÛU*ãB) DC6 AKy Äv~ÍvÓKô\  `*Times New RomanTTô' Í The Plaintiffs appeal the trial courts final judgment which up (Authorized User(0Authorized User .   h††ÿÿ:Default ParaDefault Paragraph FontÔ€XXXÔÔW€ô\  `*Times New RomanTTWÔÔ  ÔÔ  ÔÔ  ÔÔ  ÔÔ€ôôôÔÔW€ô\  `*Times New RomanTTWÔ<5Tÿÿ.footerfooterÓ  ÓÓ ÜÜü!ÓÔ  ÔÔ  ÔÔ  ÔÔ  ÔÓ>4°X°` ¸ hÀpÈ xÐ (#>ÓP††ÿÿ8page numberpage numberÔ€XXXÔÔW€ô\  `*Times New RomanTTWÔÔ  ÔÔ  ÔÔ  ÔÔ  ÔÔ€ôôôÔÔW€ô\  `*Times New RomanTTWÔV!ÿÿ:footnote texfootnote textÓ  ÓÔ  ÔÔ  ÔÔ  ÔÔ  Ô`‰‰ÿÿ:footnote reffootnote referenceÔ€XXXÔÔW€ô\  `*Times New RomanTTWÔÔ  ÔÔ  ÔòòóóÔ  ÔÔ  ÔÔ€ôôôÔÔW€ô\  `*Times New RomanTTWÔC:\OFFICE\WPWIN\TEMPLATE\STANDARD.WPT(e2ÆI$©©Ý ƒä!ÝÔ€ô®=ôôôÔÔ€ô®=ôôô®=ÔÓ  ÓÝ  Ý'ÈÈÈÈdxdƒ Level 1 Level 2 Level 3 Level 4 Level 5(e2ÆI$££Ý ƒä!ÝÔ€ô®=ôôôÔÔ€ô®=ôôô®=ÔÓ  ÓÝ  Ý(ÿÿ$””Ú  ÚÚ  Ú(e2ÆI$¢¢Ý ƒä!ÝÔ€ô®=ôôôÔÔ€ô®=ôôô®=ÔÓ  ÓÝ  Ý   Cþÿ<< cÿÿ(f(3ÜU$¤¤Ý ƒä!ÝÔ€ô®=ôôôÔÔ€ô®=ôôô®=ÔÓ  ÓÝ  Ýà  àòòÚ  Ú0Ú  Úóó(#Ã$òòÚ  Ú0Ú  Úóó˜HP LaserJet 4SiHPPCL5MS,ü,,,,,ü0nLLÎ3|xð(«ô\  `*Times New RomanTTôôCô\  PŽ6QôPô\  `*Times New RomanTTXXPô\  PŽ6QXP%ä2¼A`ArialTTomanTTXXXä2¼P±ŠQXP(Jä$¡¡Ô€ô~4ôôôÔÔ€ô~4ôôô~4ÔÓ  Ó+ÄâK AZ"Arial Regular Ü(DÝ(UÞ(ß(à(Dá(Dâ(gã(Uä(Ó€ð(n~<$V2 ÿÿ0Indent1Ô2ÔÔ3  Ô2" ÿÿ0Indent2à0 àÔ2ÔÔ3  Ô2, ÿÿ0Indent3à0 àà0 àÔ2ÔÔ3  Ô26 ÿÿ0Indent4à0 àà0 àà0 àÔ2ÔÔ3  Ô2@ ÿÿ0Indent5à0 àà0 àà0 àà0 àÔ2ÔÔ3  Ô d2J ÿÿ0Indent6à0 àà0 àà0 àà0 àà0 àÔ2ÔÔ3  Ô2T ÿÿ0Indent7à0 àà0 àà0 àà0 àà0 àà0 àÔ2ÔÔ3  Ô2^ ÿÿ0Indent8à0 àà0 àà0 àà0 àà0 àà0 àà0 àÔ2ÔÔ3  Ô$$$$'ÿÿdxd !"#%&' ÿÿ?AGMSYaioIndent0I.A.1.a.(1)(a)i)a)P ÿÿ8Mac DefaultMac DefaultÓ ` °šXÓ< Œ 9p`(Arial% Line 7 d33337Border 1dd 4Cþÿ << Gÿÿ ÿÝ ƒ!ÝÔ€ÔÔ€ôÔÓ  ÓÝ  ÝÔ€2ÔÔ€2ÔÓ  ÓÔ YYY ÔFILEDÔ€2XÔÌÌò òJuly€31,€1998ÌÌCecil€Crowson,€Jr.ÌÔ€2ôÔAppellate€Court€Clerkó óPtPtHHÚ(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€ÔÔ€ôÔÓ  ÓÝ  ÝÑ  ÑÓ ` Ü›XÓÑ\R AØ'\ÑÔ€2ÔÔ€2XÔÑ7€žôôdÈXXdð7Ñ›Þ ÞÌà@ àò òIN€THE€COURT€OF€APPEALS€OF€TENNESSEEÌà@ àAT€JACKSONÌÙ€ ÙœßR€564A1-j|TúY` Å `€€@ÿRß›ÌÌTHE€CIT€GROUP/SALES€FINANCING,à à)ÌINC.,€as€successor€in€interest€toà à)ÌGeneral€Electric€Capital€Assetà àà à)ÌManagement€Corporation€asà àà à)ÌServicing€Agent€for€Governmentalà à)ÌNational€Mortgage€Association,à à)€€Ìà àà àà àà àà àà à)Ìà àà àó óPlaintiff/Appellant,à àà àò ò)€€Madison€Chancery€No.€49906Ìà àà àà àà àà àà à)ÌVS.à àà àà àà àà àà à)€€Appeal€No.€02A01„9706„CH„00120Ìà àà àà àà àà àà à)ÌLESLIE€R.€WILLIAMS,à àà àà à)Ìà àà àà àà àà àà à)Ìà àà àó óDefendant/Appellee.à àò ò)ó óÌÌÌà@ àAPPEAL€FROM€THE€CHANCERY€COURT€OF€MADISON€COUNTYÌà@ àAT€JACKSON,€TENNESSEEÌà@ àTHE€HONORABLE€JOE€C.€MORRIS,€CHANCELLORÌÌÌÌÌÌÌÌò òJAMES€DAVID€NAVEÌHIX€GRAY€&€NAVEó óÌNashville,€TennesseeÌAttorney€for€AppellantÌÌÌÌò òNATHAN€B.€PRIDEó óÌJackson,€TennesseeÌAttorney€for€AppelleeÌÌÌÌÌÌò òREVERSED€AND€REMANDEDÌÌÌÌÌÌó óà àà àà àà àà àà àà àà àà àò òALAN€E.€HIGHERS,€J.ÌÌœ›ÌCONCUR:ÌÌW.€FRANK€CRAWFORD,€P.J.,€W.S.ÌÌDAVID€R.€FARMER,€J.ó óà àœÌÑ7€>bXXdðôôdÈ7ÑÓÓà àPlaintiff›€CIT€Group/Sales€Financing,€Inc.€(CIT),€the€successor„in„interest€to€theÏoriginal€plaintiff,€General€Electric€Capital€Asset€Management€Corporation,€appeals€theÏtrial€courtððs€order€awarding€Defendant/Appellee€LeslieR.€Williams€damages€in€theÏamount€of€$4,464.00€relative€to€CITððs€removal€of€a€mobile€home€from€WilliamsððÏproperty€pursuant€to€a€writ€of€possession.€€For€the€reasons€stated€hereinafter,€weÏreverse€the€trial€courtððs€judgment.ÌÌà@ àÔ&  ÔòòI.€€Factual€and€Procedural€HistoryóóÌÌà àIn€the€absence€of€a€transcript,€the€parties€agreed€to€the€following€statement€ofÏtheÔ'  Ô€evidence€and€proceedings€below:ÌÓÓà8 àà8 àà à1.à àOn€April13,€1992,€RichardD.€Swilley€andÏRuthA.€Swilley,€who€are€not€parties€to€this€lawsuit,Ïpurchased€a€1992€Southern€Hospitality€double€wide€mobileÏhome...€(hereinafter€ð ðthe€mobile€homeðð).ÌÌà8 àà8 àà à2.à àThe€Swilleys€executed€a€Retail€InstallmentÏContract€and€Security€Agreement€dated€April13,€1992Ï(hereinafter€ð ðthe€Security€Agreementðð).€€[CIT]€held€a€validÍand€properly€perfected€security€interest€in€said€mobile€homeÏpursuant€to€the€Security€Agreement,€[and]€two€TennesseeÏCertificates€of€Title€noting€[CITððs]€lien€on€the€mobileÏhome....ÌÌà8 àà8 àà à3.à àAfter€executing€the€Security€Agreement€andÏpurchasing€the€mobile€home,€the€Swilleys€moved€theÏmobile€home€to€real€property€located€in€Madison€County,ÏTennessee€known€as€149€Iris€Road€in€Jackson.€€TheÏSwilleys€had€purchased€this€property€from€the€Defendant,ÏLeslieR.€Williams.€€In€purchasing€the€real€property€from€him,Ïthe€Swilleys€executed€a€Trust€Deed€granting€Williams€a€lienÏagainst€the€real€property€to€secure€an€indebtedness€theyÏowed€him€in€the€original€principal€amount€of€$4,500.00....ÌÌà8 àà8 àà à4.à àOn€November30,€1992,€the€Swilleys€filed€aÏpetition€for€relief€under€Chapter13€of€the€United€StatesÏBankruptcy€Code€in€the€United€States€Bankruptcy€Court€forÏthe€Western€District€of€Tennessee,€Eastern€Division.€€DuringÏthe€course€of€the€bankruptcy€proceedings,€the€SwilleysÏabandoned€the€mobile€home€and€surrendered€their€interestÏin€the€mobile€home€to€[CIT].€€On€November1,€1994,€theÏbankruptcy€court€entered€an€Order€granting€[CIT]€relief€fromÏthe€automatic€stay€in€that€case€and€permitting€[CIT]€toÏproceed€with€the€enforcement€of€its€security€interest€in€theÏmobile€home.ÌÌà8 àà8 àà à5.à àBefore€[CIT]€obtained€relief€from€the€automaticÏstay€in€the€Swilleysðð€bankruptcy€case€so€that€it€couldÏrepossess€the€mobile€home,€[Williams]€foreclosed€upon€hisÏlien€evidenced€by€the€Trust€Deed.€€[Williams]€purchased€theÏreal€property€at€the€foreclosure€sale.ÌÌà8 àà8 àà à6.à àAlso,€before€[CIT]€had€obtained€relief€from€theÏautomatic€stay€in€the€Swilleysðð€bankruptcy€case,€[Williams],Ïby€and€through€an€attorney€named€R.€Bradley€Sigler,Ïasserted€an€interest€in€the€mobile€[home]€superior€to€[CITððs]Ïand€took€the€legal€position€that€because€[Williams]€hadÏpurchased€the€real€property€at€the€foreclosure€sale€and€wasÏnow€the€owner€of€the€real€property€on€which€the€SwilleysððÏmobile€home€was€located,€[CIT]€could€not€take€possessionÏof€the€mobile€home....€€Over€the€course€of€several€months,Ï[Williams]€continued€to€withhold€his€consent€to€allow€[CIT]€toÏrepossess€the€mobile€home.€€Because€[Williams]€assertedÍthis€legal€position,€[CIT]€could€not€exercise€its€rights€toÏrepossess€the€mobile€home€and€remove€it€from€[Williamsðð]Ïproperty€and€had€no€alternative€but€to€file€the€complaintÏagainst€[Williams]€to€recover€the€mobile€home€and€thusÏinitiate€this€civil€action.ÌÌà8 àà8 àà à7.à à[CIT]€initiated€this€lawsuit€by€filing€a€complaintÏagainst€[Williams]€on€December5,€1994€to€recover€personalÏproperty€pursuant€to€[Tennessee€Code€Annotated€section]Ï29„30„101€òòet€seqóó.ÌÌà8 àà8 àà à8.à à[Williams]€filed€an€answer€to€[CITððs]€complaintÏon€December22,€1994€denying€that€[CIT]€was€entitled€toÏpossession€of€the€mobile€home€asserting€that€the€mobileÏhome€had€become€affixed€to€the€real€property€now€ownedÏby€him.€€In€his€answer,€as€well€as€[his]€Motion€for€SummaryÏJudgment€and€all€other€proceedings€filed€with€the€Court,Ï[Williams]€requested€that€the€Court€make€a€determination€asÏto€any€losses€and€damages€that€he€may€have€suffered€as€aÏresult€of€the€actions€of€[CIT].ÌÌà8 àà8 àà à9.à àAt€the€possessory€hearing€in€this€case€held€onÏJanuary4,€1995,€[the€Chancellor]€ruled€that€the€issue€ofÏpossession€should€be€decided€on€motion€for€summaryÏjudgment.ÌÌà8 àà8 àà à10.à à[Williams]€filed€a€motion€for€summary€judgmentÏon€May22,€1995.ÌÌà8 àà8 àà à11.à àFollowing€the€hearing€on€the€motion€forÏsummary€judgment,...€the€Chancery€Court€entered€anÏOrder€denying€[Williamsðð]€motion€for€summary€judgment€andÏawarding€[CIT]€a€judgment€for€possession€of€the€mobileÏhome€for€which€a€Writ€of€Possession€could€issue€ifÏnecessary.ÌÌà8 àà8 àà à12.à àOn€September8,€1995,€the€Clerk&€Master,ÏMadison€County€issued€a€Writ€of€Possession€directing€theÏSheriff€of€Madison€County,€Tennessee€to€deliverÏpossession€of€the€mobile€home€to€[CIT].ÌÌà8 àà8 àà à13.à àThe€Sheriff€of€Madison€County€executed€theÏWrit€and€delivered€possession€of€the€mobile€home€to€[CIT].ÌÌà8 àà8 àà à14.à àOn€December13,€1996,€[Williams]€filed€aÏMotion€to€Determine€Damages....€€[I]n€the€motion,Ï[Williams]€asked€the€Court€to€determine€whether€or€notÏdamages€did€accrue€as€a€result€of€[CITððs]€removal€of€theÏmobile€home€from€the€real€property.ÌÌà8 àà8 àà à15.à àOn€January14,€1997,€the€Court€conducted€aÏhearing€on€[Williamsðð]€Motion€to€Determine€Damages.€ÏDefendant€Williams€was€the€only€witness€who€testified€atÏthe€hearing.€€[Williams]€testified€that€he€had€purchased€theÏreal€property€at€the€foreclosure€sale€and€that,€at€the€time€heÏpurchased€the€real€property€at€this€sale,€he€was€aware€thatÏthe€mobile€home€was€located€on€it.€€[Williams]€testified€thatÏhe€thought€it€would€cost€about€$1,500.00€to€remove€debrisÏfrom€the€property,€including€the€remains€of€the€foundation€ofÏthe€mobile€home€and€a€driveway€which€the€Swilleys€hadÏinstalled,€which€remained€after€the€Sheriff€of€MadisonÏCounty€had€executed€the€Writ€and€delivered€possession€ofÏthe€mobile€home€to€[CIT].€€[Williams]€offered€into€evidenceÏpictures€of€the€real€property€as€it€existed€after€the€SheriffÏhad€executed€the€Writ.€€[Williams]€also€testified€that€he€didÏnot€actually€pay€the€approximately€$1,500.00€to€removeÏthese€items€from€the€property€but€he€still€claimed€thisÏamount€as€damages€because€he€had,€by€the€time€of€theÏhearing,€sold€the€property€to€a€third€party€and€[Williams]Ïthought€that€his€sale€price€had€been€affected€to€that€extent.€Ï[Williams]€also€testified€that€he€had€paid€taxes€assessedÏagainst€the€real€property€by€virtue€of€the€mobile€home€beingÏlocated€thereon.€€[Williams]€testified€that€the€mobile€homeÏwas€not€located€in€a€mobile€home€park€owned€by€him.€Ï[Williams]€also€claimed€that€he€had€been€deprived€of€theÏuse€of€the€real€property€by€virtue€of€the€mobile€home€beingÏlocated€on€the€property€and€claimed€damages€in€theÏamount€of€$1,600.00.€€[Williams]€testified€that€he€hadÏsustained€damages€in€the€total€amount€of€$4,464.00.€€UponÏcross€examination,€[Williams]€acknowledged€that€he€hadÏrefused€[CIT]€access€to€his€property€to€allow€it€to€remove€theÏmobile€home....ÌÌà8 àà8 àà à16.à àImmediately€following€the€hearing,€from€theÏbench,€the€Chancellor€ruled€that€[Williams]€was€entitled€toÏrecover€damages€in€the€total€amount€of€$4,464.00.€€OnÏFebruary14,€1997,€the€Chancery€Court€entered€an€OrderÏgranting€[Williams]€a€judgment€against€[CIT]€in€the€amountÍof€$4,464.00€consisting€of€$1,500.00€for€diminution€of€valueÏof€the€real€property,€$1,364.00€for€taxes€assessed€upon€theÏmobile€home€and€$1,600€for€loss€of€use€of€the€real€property.ÌÌà8 àà8 àà à17.à à[CIT]€filed€its€Notice€of€Appeal€of€the€OrderÏawarding€[Williams]€damages€in€the€amount€of€$4,464.00Ïon€March13,€1997.€ÌÌÓÓÌà@ àÔ&  ÔòòII.€€Discussion€of€the€LawóóÌÌà àInasmuch€as€this€case€was€tried€by€the€court€below€sitting€without€a€jury,€thisÏcourtððsÔ'  Ô€review€on€appeal€is€governed€by€Tennessee€Rule€of€Appellate€ProcedureÏ13(d),€which€directs€us€to€review€the€case€òòdeóó€òònovoóó€upon€the€record,€with€a€presumptionÏthat€any€factual€findings€made€by€the€trial€court€are€correct.€€òòRoberts€v.€RobertsonÏCounty€Bd.€of€Educ.óó,€692€S.W.2d€863,€865€(Tenn.€App.€1985);€òòHaverlah€v.€MemphisÏAviation,€Inc.óó,€674€S.W.2d€297,€300€(Tenn.€App.€1984);€T.R.A.P.€13(d).€€Under€thisÏstandard€of€review,€we€must€affirm€the€trial€courtððs€decision€unless€the€trial€courtÏcommitted€an€error€of€law€affecting€the€result€or€unless€the€evidence€preponderatesÏagainst€the€trial€courtððs€findings.€€òòRobertsóó,€692€S.W.2d€at€865.ÌÌà àApplying€this€standard,€we€first€conclude€that€the€trial€court€erred€in€awardingÏWilliams€damages€which€allegedly€were€caused€by€the€removal€of€the€mobile€homeÏfrom€Williamsðð€property.€€In€order€to€recover€from€CIT€for€any€damages€to€his€realÏproperty,€Williams€was€required€to€demonstrate€that€such€damages€were€proximatelyÏcaused€by€the€acts€of€CIT€or€its€agents.€€òòSimmonsv.€OððCharleyððs,€Inc.óó,€914€S.W.2d€895,Ï903€(Tenn.€App.€1995);€òòFortunes€Untold,€Inc.v.€Watsonóó,€No.€03A01„9705„CV„00164,Í1997€WL€674783,€at€*2€(Tenn.€App.€Oct.31,€1997).€€Here,€Williams€failed€to€show€thatÏCITððs€actions€caused€the€damages€to€his€property.€€Williams€testified€that€he€sufferedÏdamages€because€ð ðit€would€cost€about€$1,500.00€to€remove€debris€from€the€property,Ïincluding€the€remains€of€the€foundation€of€the€mobile€home€and€a€driveway€which€theÏSwilleys€had€installed,€which€remained€after€the€Sheriff€of€Madison€County€hadÏexecuted€the€Writ€and€delivered€possession€of€the€mobile€home€to€[CIT].ðð€€œAlternatively,›ÏWilliams€testified€that€his€property€had€depreciated€in€value€by€the€amount€ofÏ$1,500.00€by€virtue€of€the€debris€remaining€on€his€property.€€œThe›€only€testimony€on€thisÏissue€tends€to€show€that€the€Swilleys,€and€not€CIT,€caused€the€damages€to€WilliamsððÏproperty.€€The€Swilleys€apparently€built€the€foundation€and€driveway€which€later€had€toÏbe€removed,€and€the€record€contains€no€evidence€that€CITððs€action€of€removing€theÏmobile€home€caused€any€additional€damages€to€Williamsðð€property.€€Accordingly,€weÏreverse€that€portion€of€the€trial€courtððs€judgment€awarding€Williams€$1,500.00€forÏdamages€caused€by€CITððs€removal€of€the€mobile€home€from€Williamsðð€property.ÌÌà àOn€appeal,€Williams€contends€that€the€photographs€he€placed€into€evidenceÏclearly€showed€the€ð ð[r]uts,€debris€and€overall€condition€that€made€the€land€lessÏvaluableðð€after€CITððs€removal€of€the€mobile€home.€€œThe›€record€on€appeal,€however,Ïfails€to€contain€any€photographs,€and,€thus,€we€have€no€way€of€knowing€whatÏdamages,€if€any,€these€photographs€may€have€shown.€€Moreover,€even€if€theÏphotographs€did€show€some€damage€to€Williamsðð€property,€the€agreed€statement€ofÏevidence€contains€no€testimony€to€support€the€conclusion€that€these€damages€wereÏproximately€caused€by€the€acts€of€CIT.ÌÌà àWe€similarly€reverse€that€portion€of€the€trial€courtððs€judgment€awarding€WilliamsÏ$1,600.00€for€his€loss€of€use€of€the€property.€€At€the€January€1997€hearing€onÏdamages,€Williams€testified€that€he€had€been€deprived€of€the€use€of€the€real€propertyÏby€virtue€of€the€mobile€home€being€located€on€the€property.€€œUpon›€cross„examination,Ïhowever,€Williams€acknowledged€that€he€had€refused€to€permit€CIT€to€remove€theÏmobile€home€from€the€property.€€œIn›€light€of€this€evidence,€we€can€only€conclude€thatÏWilliamsðð€losses€were€caused€either€by€the€Swilleysðð€placement€of€the€mobile€home€onÏhis€property€in€the€first€instance,€or€by€Williamsðð€own€refusal€to€permit€CIT€to€remove€theÏhome,€rather€than€by€any€actions€of€CIT.ÌÌà àOn€appeal,€Williams€contends€that€his€$1,600.00€loss€of€use€claim€actually€wasÏbased€on€his€loss€of€use€of€the€property€after€CITððs€removal€of€the€mobile€home€fromÏthe€premises.€€According€to€Williams,€he€claimed€a€loss€of€use€for€the€eight„monthÏperiod€from€September€1995€to€April€1996€because€ð ðhe€could€not€use€his€property€dueÏto€the€condition€in€which€it€was€leftðð€after€CITððs€removal€of€the€mobile€home.€€TheÏrecord,€however,€fails€to€support€Williamsðð€description€of€his€loss€of€use€claim€madeÏbelow.€€Instead,€the€record€reveals€that€Williams€based€his€loss€of€use€claim€on€the€factÏthat€he€was€ð ðdeprived€of€the€use€of€the€real€property€òòby€virtue€of€the€mobile€home€beingÏlocated€on€the€propertyóó.ðð€ÌÌà àAs€a€final€matter,€we€reverse€the€trial€courtððs€award€of€damages€to€Williams€forÏ$1,364.00€in€property€taxes€which€were€allocable€to€the€mobile€home.€€We€cannotÍdetermine€from€the€record€before€us€what€portion€of€these€taxes€may€have€beenÏincurred€during€the€time€in€which€Williams€refused€to€permit€CIT€to€remove€the€mobileÏhome€from€the€property.€€Moreover,€we€have€been€cited€to€no€authority€which€wouldÏshift€the€burden€of€paying€these€taxes€from€the€real€property€owner€to€the€mobile€homeÏowner.€€The€parties€have€directed€our€attention€to€Tennessee€Code€AnnotatedÏ67„5„802,€which€shifts€the€responsibility€for€paying€these€taxes€to€the€mobile€homeÏowner€in€cases€where€the€mobile€home€is€located€in€a€mobile€home€park.€€òòSeeóó€T.C.A.Ïðð67„5„802€(1994);€òòsee€alsoóó€òòBelle„Aire€Village,€Inc.v.€Ghorleyóó,€574€S.W.2d€723€(Tenn.ÏApp.€1978);€òòCity€of€Gallatinv.€Delinquent€Taxpayersóó,€1987€WL€18068€(Tenn.€App.ÏOct.8,€1987);€Tenn.€Op.€Attððy€Gen.€Nos.€95„071,€94„048.€€In€light€of€Williamsðð€testimonyÏbelow€that€the€mobile€home€was€not€located€in€a€mobile€home€park€owned€by€him,Ïhowever,€we€conclude€that€Williams€could€not€shift€responsibility€for€payment€of€theÏtaxes€to€CIT.ÌÌà àWe€are€mindful€that€our€limited€standard€of€review€as€an€appellate€courtÏrequires€us€to€affirm€the€trial€courtððs€decision€unless€the€trial€court€committed€an€error€ofÏlaw€affecting€the€result€or€unless€the€evidence€preponderates€against€the€trial€courtððsÏfindings.€€òòRoberts€v.€Robertson€County€Bd.€of€Educ.óó,€692€S.W.2d€863,€865€(Tenn.€App.Ï1985).€€Thus,€even€where€the€trial€court€reaches€the€correct€result€based€on€erroneousÏreasoning,€this€court€will€affirm€the€trial€courtððs€judgment€on€any€proper€basis.€€òòAllenv.ÏNational€Bank€of€Newportóó,€839€S.W.2d€763,€765€(Tenn.€App.€1992).€€In€this€case,Ïhowever,€we€have€been€presented€with€no€legal€theory€which€would€support€theÍaward€of€damages€in€Williamsðð€favor,€and€we€can€conceive€of€no€proper€basis€forÏaffirming€the€judgment.ÌÌœà àÌÌÌÌà àThe›€trial€courtððs€judgment€is€hereby€reversed,€and€this€cause€is€remanded€forÏfurther€proceedings€consistent€with€this€opinion.€€Costs€of€this€appeal€are€taxed€toÏAppellee,€for€which€execution€may€issue€if€œnecessary.ÌÌÓÓà àà àà àà àà àà àà àà àà àòò€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€Ïóóà àà àà àà àà àà àà àà àà àHIGHERS,€J.ÌÌÌÌCONCUR:ÌÌÌÌòò€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€óóÌCRAWFORD,€P.J.,€W.S.ÌÌÌÌòò€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€óóÌFARMER,€J.Ì›