WPC!T T,,,t ~)%}C3 FYJ2YO䣮kH>r+`<|h( Sɋ%.NJcVF9IW!^M hkcFҽ\$HIPV u|MR8|Ym@meds~L@8`%"5bg޵X*af 1HufLw4r`[C) Iރ:% 9FU:Y*a9%(jfHej*\`U<@+gSt c;՘تm<_ɋ- j8 Õ?#d s~w'atg> ѭTwe{t4 z&l($y.ތ1rHrqSA{C@_ص+Ҕ#:b~5MCβE`see'BI&f %^  0UFN.w|4 z  m  0D%wv=N 0N#E 0Uz 0 0 0w! 06" 0" 0# 0O$ 0$ 0% 0\& 0-' 0' 0( 04) 0) 0p* 0+ 0+ 0T, 0"- 0-b|. 0. 0(/ 0/ 0^0 00 0z1 0,2 02 0>3 03 04 05 06 07 0f8 0H9 0: 02: 0; 0:< 0Y<< 0_< 0 < 0= 0? B*A D/A 0A D/C 0D 06D 0E 0: F 0^ZF 0<F 0F 1eGU6DHU>zH BHU*H 0H D5I D-I 0KJPJ ASXJJ 0qK 0DL AYL 1uM 72yM 0cMN<1 (`$.8dd8    ("  Z6Times New Roman RegularփF1:i+003|x C:\PROGRA~1\COREL\WORDPE~1\TEMPLATE\CUSTOM~1\REVISE~1.WPTC:\Program Files\Corel\WordPerfect Office 2000\Template\Custom WP Templates\revised standard opinion.wptU  R$      2  )  _Inparticular,thepurchasersallegedthatpursuanttoTenn.CodeAnn.6752405(b)(2003),additionalparties  maybeaddedsincethatprovisionprovidesthat t Ui )  8 ` [_t]he_Ԁbillshallbeinsubstanceandformasotherbillsofcomplaintforthe L #) UiK#Ui )enforcementofliensandshallincludenotlessthantwentyfive(25)defendants,if  thatnumberaredelinquent;andthebill(one(1)bill)maybefiledagainstand  containthenamesofallthedelinquenttaxpayersinthecounty,andthefactthatthe H  billcontainsthenamesofmorethanone(1)defendantshallnotbeconsideredby  \ thecourtmultifarious,oramisjoinderofparties.Additionaldefendantsmaybe   addedtothesuitasamatterofrightuponthefilingofanoticeonbehalfofthe    complainanttoaddadditionaldefendants.Uponthefilingofsuchnotice,the X   additionaldefendantsshallbeservedwithprocesspursuanttotheRulesofCivil  l  Procedureand#) Ui'#Ui )C  CR  C  #) Ui#C.R  C  Ui )6752415#) Ui#Ui ).  0   ` x` x #) Ui\#(#$  0  Level 1Level 2Level 3Level 4Level 5Level 1Level 2Level 3Level 4Level 5Level 1Level 2Level 3Level 4Level 5Level 1Level 2Level 3Level 4Level 5 l R$      1  )  _Intheirmotion,thepurchasersallegedthathadthepropertybeenredeemed,Tenn.CodeAnn.6752703  (2003),wouldauthorizethemtorecoverinterestonthebidamount.Thestatuteprovidesthat t   8 ` [i]nordertoredeempropertywhichhasbeensold,anypersonentitledtoredeem L thepropertyshallpaytotheclerkofthecourtwhosoldthepropertytheamount  paidforthedelinquenttaxes,interestandpenalties,courtcostsandanycourt  orderedcharges,andinterestattherateoftenpercent(10%)perannumcomputed H  fromthedateofthesaleontheentirepurchasepricepaidatthetaxsale.(O$\\IB01S08\KNOXCLERK4,,,,0  R$      3  )  _Tenn.CodeAnn.6752504(d)providesasfollows:  Ui )  8 ` Nosuitshallbecommencedinanycourtofthestatetoinvalidateanytaxtitleto 8 landafterthree(3)yearsfromthetimethelandwassoldfortaxes,#) Ui#Ui )exceptincase L ofpersonsunderdisability,whoshallhaveone(1)yearinwhichtobringsuitafter  suchdisabilityisremoved.UXX Ui` x` x #Ui XUX##) Ui#Ui )#) Ui#Ui )#) Ui_#*+ (_2623  ..*G+G (_25   /%` ` hp x /23  ../%` ` hp x /   *8+8 (_24  ," hp x ,23  ..," hp x ,  *5+5 (_23 ` ) hp x )23  ..) hp x ) ` *2+2 (_22  &hhp x &23  ..&hhp x &  */+/ (_21  #p x #23  ..#p x #  *,+, (_20 h  p x 23  .. p x h *)+) (_19  pp x 23  ..pp x   *&+& (_18   x 23  .. x   *AA (_17  5+ ` hp x 523  Ԁ5+ ` hp x 5  *GG (_16   /%` ` hp x /23  Ԁ/%` ` hp x /   *88 (_15  ," hp x ,23  Ԁ," hp x ,  *55 (_14 ` ) hp x )23  Ԁ) hp x ) ` *22 (_13  &hhp x &23  Ԁ&hhp x &  *// (_12  #p x #23  Ԁ#p x #  *,, (_11 h  p x 23  Ԁ p x h *)) (_10  pp x 23  Ԁpp x   (&& &_9   x 23  Ԁ x   (AA &_8  5+ ` hp x 523  5+ ` hp x 5  (GG &_7   /%` ` hp x /23  /%` ` hp x /   (88 &_6  ," hp x ,23  ," hp x ,  (55 &_5 ` ) hp x )23  ) hp x ) ` - -(22 &_4  &hhp x &23  &hhp x &  (// &_3  #p x #23  #p x #  (,, &_2 h  p x 23   p x h ()) &_1  pp x 23  pp x   &&& $_   x 23   x   0AA.Normal  5+ ` hp x 55+ ` hp x 5  <AA:Definition T  5+ ` hp x 55+ ` hp x 5  <AA:Definition L , 5+ ` hp x 5  5+ ` hp x 586Definition(hh&H1  5+ ` hp x 5      5+ ` hp x 5  (]]&H2  5+ ` hp x 5  5+ ` hp x 5  (]]&H3  5+ ` hp x 5  5+ ` hp x 5  (]]&H4  5+ ` hp x 5 XXX 5+ ` hp x 5  (]]&H5  5+ ` hp x 5  5+ ` hp x 5  (]]&H6  5+ ` hp x 5  5+ ` hp x 5  2DD0Address  5+ ` hp x 55+ ` hp x 5  8MM6Blockquote , , 5+ ` hp x 5   5+ ` hp x 5,*CITE,dl*CODEKT<6X9`(Courier NewKSU\  `&Times New RomanS42Emphasis64Hyperlink    <:FollowedHype    4go2Keyboard KT<6X9`(Courier NewKSU\  `&Times New RomanS <:Preformatted  /%  ,Kk %#/KT<6X9`(Courier NewKSU\  `&Times New RomanS/%  ,Kk %#/  <:zBottom of 7I(X7    5+ ` hp x 5?W%2A`Arial?  SU\  `&Times New RomanS7Z(X75+ ` hp x 5  &  d dH)1dxd<:zTop of For7K(X7    5+ ` hp x 5?W%2A`Arial?  SU\  `&Times New RomanS7Z(X75+ ` hp x 5  H)2dxd0KS.SampleKT<6X9`(Courier NewKSU\  `&Times New RomanS0.Strong 8dl6TypewriterKT<6X9`(Courier NewKSU\  `&Times New RomanS42Variable: 8HTML MarkupB      2 0CommentB  (|G2$ !.8[dd8         0  )!"#$%&'( 35;AGMSY_11.1.1.1.1.1.1.1.<6X9`(Courier New\  `&Times New Roman d%2A`Arial(|3$ !.8[dd8     VVVV)!dxdx)!dxdx( $ Figure  1   ^_X`YE<<CLevel 1Level 2Level 3Level 4Level 5(|3$ !.8[dd8     ($$   1  X[Z&OLE 2.0 Box <=8C HKKKK3#37=CIQYag1.a.i.(1)(a)(i)1)a)bi)(;3$2#  0  .3  0    R$      4  )  _Thepurchasersdirectustothecaseof Huntv._Liles_ ,243S.W.2d149(Tenn.Ct.App.1950),asfurther  supportforthetrialcourtsdecision.Inthatcase,westated,inthecontextofavoidedtaxsale,that v   8 ` [_u]nder_Ԁourcasesapurchaseratavoidtaxsaleorhissuccessorisliableforrentbut N entitledtoreimbursementofthepurchasepriceandallamountsexpendedforthe  ownersbenefit,suchastaxesandliendebtsandfortheenhancedvalueofthe  propertyduetohisimprovements.J ` x` x  Id. at153.Thepurchaserscontendthatthiscaseis onallfourswiththecaseathand.Initsreplybrief,however,the  " stateattemptstodistinguish Hunt fromthecaseatbar,arguingthatthelanguagecitedonlypertainstoreimbursement    frompurchasers,thatnosuchamountswereexpendedfortheownersbenefitinthiscase,andthattheopiniondoesnot ^   makeanymentionaboutinterestonthepurchasemoney.Inlightofourdispositionofthisappeal,wedonotfindit " r  necessarytoaddressthepartiesdisagreementpertainingtothe Hunt case. !.8[dd8     _  [8XXdd8  @ L[INTHECOURTOFAPPEALSOFTENNESSEE  @WW$ATKNOXVILLE#[L #Ԉ &   AssignedonBriefsSeptember22,2004 L XX[ #[XX#STATEOFTENNESSEE,etal.v.1998DELINQUENTTAXPAYERSXX[  J @@ AppealfromtheChanceryCourtforHamiltonCounty  J @@Nos.11184and5557W.FrankBrown,III,Chancellor  6 @@*AV) ` dE<` A   @@TTNo.E200400008_COA_ԄR3CVFILEDDECEMBER22,_2004_Ԁ   AV) ` dE<|` A }     ThisappealstemsfromanactionfiledbytheStateofTennessee,initsownbehalfandfortheuse x  andbenefitofHamiltonCountyandcertainmunicipalities( thestate),againstpropertyowners d (collectively thedefendants)whohadnotpaidtheir1998realestatetaxes.Followingtheentry P ofadefaultjudgmentastocertainproperty,adelinquenttaxsalewasconductedatwhichCarlton < DittoandPositiveImpact,Inc.( thepurchasers)boughtaparcelofland.Thepurchase,however, (x wassubsequentlyvoidedbecausetheHamiltonCountyPropertyAssessor( thePropertyAssessor) d inadvertentlyreflectedsomeoneotherthanthetrueowneronitspropertyrolls.Asaconsequence P ofthismistake,thetrueownerofthepropertywasnevermadeapartytothedelinquenttaxsuit.The < purchaserssoughtcompensationforinterestonthebidamountandthecostofrecordingthedecree ( ofsale.Thepurchasersalsosoughtdamagesforthestatesnegligence.Thetrialcourtawarded  interestonthebidamountandthecostofrecordingthedecree,butrefusedtoawarddamagesfor  negligence.Thestateappeals.Weaffirm.   Tenn.R.App.P.3AppealasofRight;JudgmentoftheChanceryCourt t Affirmed;CaseRemanded  `   #[X#XX.[CharlesD.Susano,Jr.,J.,deliveredtheopinionofthecourt,inwhichD.Michael_Swiney_and 8!  SharonG.Lee,JJ.,joined. $"t! TerryL._McGhehey_,Chattanooga,Tennessee,fortheappellant,StateofTennessee,initsownbehalf #L# andfortheuseandbenefitofHamiltonCounty,TownofEastRidge,LookoutMountain,_Ridgeside_, $8 $ RedBank,_Lakesite_,_Soddy_ԀDaisy,_Collegedale_,andWalden,Tennessee. %$!% _Hallie_ԀH.McFadden,Chattanooga,Tennessee,fortheappellees,CarltonJ.DittoandPositive '"' Impact,Inc. (#(   OPINION #[XX= #XX[ p*%*   \+&+ I.       `     OnFebruary16,2000,thestatefiledadelinquenttaxsuitagainstthedefendantsforunpaid t realpropertytaxes.OneofthedefendantswasChattanoogaPartners,Ltd.Subsequenttoadefault ` judgmentastothatdefendant,adelinquenttaxsaleofthepropertyownedbyChattanoogaPartners, L  Ltd.washeldonJune6,2002.Atthesale,thepurchaserssuccessfullybid$1,020.34forthe 8  property.ThetrialcourtenteredadecreeonJune24,2002,#[XX #XX[confirmingthesaleThepurchasers $ t subsequentlyrecordedthedecreeatacostof$26.78.  `   OnAugust5,2003,thetrialcourtenteredanordersettingasidethedelinquenttaxsaleon  8  thegroundthatthesalewasinerror.Thetrialcourttookthisactionbaseduponitsdetermination $  that,priortotheyearsforwhichthedelinquenttaxesweredue,onFebruary27,1997,#[XX#XX[theproperty   inquestionhadbeensoldbyChattanoogaPartners,Ltd.toBuckinghamApartments,LLC.The   Property#[XX#XX[ԀAssessor,however,hadmaintainedthetaxrecordsunderthenameofthepreviousowner,   ChattanoogaPartners,Ltd.SinceBuckinghamApartments,LLC,wasnotnamedasadefendantin   thedelinquenttaxsuitandconsequentlyreceivednonoticeofthesuit,thesalewasvoidedon p constitutionalgrounds.Thecourtsetasidethesaleandorderedthatthebid/purchaseamountof \ $1,020.34berefundedtothepurchasers. H   Thepurchasersdidnotreceivepriornoticeoftheordersettingasidethesale.Therefore,  p uponreceiptofacopyoftheorder,thepurchasersmovedforadditionalfundsbymotionfiledon  \ August28,2003.Inparticular,thepurchaserssoughtthefollowing:(1)tenpercentinterestonthe H originalbidamountcomputedthroughAugust4,2004  #  1      ;(2)reimbursementintheamountof$26.78 4 forcostsincurredinrecordingthedecreeconfirmingsale;and(3)damagesintheamountof$100   forthenegligenceofHamiltonCounty.Thestaterespondedthattheprovisionrelieduponbythe   purchasersonlypertainedtoredeemedproperty,unliketheinstantcasewherethedelinquenttaxsale  wassetasideandvoidedbycourtorder.Therefore,accordingtothestate,therewasnoprovision  inthelawthatwouldpermitthepurchaserstorecoverinterestorexpenses.Thestatefurtheraverred  thatitwasentitledtoimmunityundertheGovernmentalTortLiabilityAct( the_GTLA_).The l  purchaserssubsequentlyamendedtheirmotion,askinginthealternativethatthecourteithersetaside X  theordersettingasidethedelinquenttaxsaleordirectthestatesdelinquenttaxattorneytoenjoin  appropriateparties._   #  2      _Ԁ   #[XX#XX[    Followingahearing,thetrialcourtenteredanorderonOctober30,2003.Inthatorder,the t trialcourtagreedwiththestatethatthiswasnotaredemptioncase,butitnonethelessfoundthat ` underanotherprovisionofthecode!Tenn.CodeAnn.6752504(a)(1)(2003)!thepurchasers L  wereentitledtorelief.Thetrialcourtthereforeawarded10%interestonthe$1,020.34fromJune 8  6,2002,throughAugust5,2003,i.e.,$119.04,andthe#[XX#XX[Ԁcostofrecordingthedecreeconfirmingsale, $ t whichamountedto$26.78.Itdeniedthepurchasersrequestfordamages.Fromthisorder,thestate  ` appeals.  L  @)II. $    Thesingularissuepresentedbythisappealiswhetherthetrialcourterredinrequiringthe   statetopayinterestandthecostofrecordingwhenthesalewasvoidedduetoanerrorbythe   PropertyAssessor.Sincethisissuepresentsaquestionoflaw,ourreviewisdenovoontherecord   beforeus,accordingnopresumptionofcorrectnesstothetrialcourtsjudgment. Southern p Constructors,Inc.v._Loudon_ԀCo.Bd.ofEduc. ,58S.W.3d706,710(Tenn.2001). \   Thestatecontendsthatthetrialcourtsdecisionwaserroneousontwogrounds:(1)thatthe 4 trialcourtsrelianceuponTenn.CodeAnn.6752504(a)(1)wasmisplacedasthatstatute,  p accordingtothestate,doesnotapplytovoidedtaxsales;and(2)thatasectionofthe_GTLA_,  \ codifiedatTenn.CodeAnn.2920205(2000),confersimmunityuponthestatefortheinadvertent H errorofthePropertyAssessorinlistingtheincorrectpropertyowner.Weaddresseachcontention 4 inturn.   #[XXb #XX[    @vv(III.    Inholdingthatthepurchaserswereentitledtointerestonthebidamount,thetrialcourtrelied  uponTenn.CodeAnn.6752504(a)(1),whichprovidesasfollows: t   8 ` Anypersonwhobuysrealestatesoldfordelinquenttaxeswhichwere L  alienthereon,andwhoshallforanycausefailtogetagoodtitleor 8  torecoverpossessionoftherealty,shallbe_subrogated_Ԁtoallliensthat $ t securedthetaxes,andallinterest,costs,penaltiesandfees;andsuch  ` personshallhavetherighttoenforcethesameinchanceryforthe  L  reimbursementofthepurchasemoneypaidbysuchpersonand  8  interestthereon.$ ` x` x #[XX&#XX[ThetrialcourtdeterminedthatunderTenn.CodeAnn.6752701,etseq.,atrueownerwhohad   redeemedhisorherpropertyorfiledalawsuittosetasideasalewouldberesponsiblefortheinterest   incurredonthebidmoney.Therefore,sincethesalewasvoidedduetoamistakebytheProperty#[XX*#XX[   #[XXJ,#XX[Assessor#[XX,#XX[innotlistingthepropertyundertheproperowner,itwasincumbentuponthestateto p reimbursethepurchasersfortheinterestaccrued. \   #[XX,#XX[ThestatearguesthatthetrialcourtsrelianceuponTenn.CodeAnn.6752504(a)(1)is 4 misplacedbecause,sotheargumentgoes,thatstatutedoesnotapplytovoidedtaxsales.Insupport  p ofthisargument,thestateplacesitssolerelianceuponlanguageinthecaseof _Inman_Ԁv._Raymer_ ,  \ No.E200301964_COA_ԄR3CV,2004WL948386(Tenn.Ct.App._E.S._,filedMay4,2004).Inthat H case,westatedthat,underthecircumstancesexistingthere, Tenn.CodeAnn.6752504isnot 4 implicatedbecausethatstatutedoesnotaddresstaxsalesthatarevoidinnature. Id. ,at*3.We   hold,however,thatthe _Inman_ caseisnotinstructivewithrespecttothefactsofthecaseatbar.In    _Inman_ ,weaddressedwhetherthethreeyearperiodsetforthinTenn.CodeAnn.6752504(d)  #  3        precludedagranteeinataxsaledeedfromfilingacomplainttoquiettitlepriortotheexpirationof  thethreeyearstatutoryperiod. Id. ,at*1.Thescopeofthatdecision,andthereforeitslanguage,  onlypertainstothatthreeyearperiod.Atnotimedidwereferencethatpartofthestatuteupon l whichthetrialcourtreliedintheinstantcase.Therefore,sincethelanguagein Inman citedbythe X  stateonlypertainstosubsection(d)ofTenn.CodeAnn.6752504,apartofthestatutenot D! implicatedbythefactsoftheinstantcase, Inman doesnotsupportthestatespositioninthecase 0"  atbar. #l!  $X"   WeholdthatthetrialcourtsrelianceonTenn.CodeAnn.6752504(a)(1)toaward  interestonthebidamounttothepurchaserswasproper.Thestatuteprovidesthatapurchaser who  shallforanycausefailtogetagoodtitleortorecoverpossessionoftherealtyisentitledtoenforce  aclaiminchancery forthereimbursementofthepurchasemoneypaidbysuchpersonandinterest t thereon.Tenn.CodeAnn.6752504(a)(1)(emphasisadded)._e  #  4      _ԀSincethepurchasersintheinstant ` casefailedtorecoverpossessionofthesubjectrealestate,wefinditisproperforthestateto L  compensatethepurchasersasdecreedbythetrialcourtsinceitwasthestateserrorthatcausedthe 8  taxsaletobevoided. $ t @ll)IV.  L    Thestatealsocontendsthatitisshieldedfromliabilityinthismatterunderthesectionofthe $  _GTLA_ԀcodifiedatTenn.CodeAnn.2920205.Inparticular,thestatereliesonthefollowing   provision:     8 ` Immunityfromsuitofallgovernmentalentitiesisremovedforinjury   proximatelycausedbyanegligentactoromissionofanyemployee p withinthescopeofhisemploymentexceptiftheinjuryarisesoutof:\` x` x    `     h     *** 4 >=  8 ` (8)orinconnectionwiththeassessment,levyorcollectionoftaxes; \` x` x #[XX-#XX[Tenn.CodeAnn.2920205(8).ThestatecontendsthatthePropertyAssessorsinadvertenterror 4 inlistingthewrongpropertyowneronthetaxrecordsisexactlythetypeofsituationcontemplated   bythecitedprovisionofthe_GTLA_.     Initsdecision,thetrialcourtrefusedtoholdthatthestatewasimmuneundertheGTLA,  statingthat    l 8  8`   [_t]he_ԀLegislaturehasgivencountiestherighttoselltaxpayersreal   estateiftherealestatetaxesarenotpaid.Onecanarguewhetherthe   wrongwasthefailuretoincludePartLot2withtheothertractof  landwhenbothtractsweretransferredtoBuckinghamApartments, t LLCinFebruaryof1997orsomethingelse.That errorwasnot ` partofthe assessment,levyorcollectionoftaxesexceptionfound L  in[Tenn.CodeAnn.]2920205(8).Further,theLegislaturehas 8  saidthatwhenpropertyiswrongfullysold,thenthepurchaseris $ t entitledtohis/her/itsbidpriceplusinterest.TheLegislaturedidnot  ` say unlessthepropertyissoldbyagovernmentalentityor unless  L  thereasonthesaleissetasideisduetothecountysfault.Further,  8  the trueowneroftherealestatesoldhasneverbeenproperlyand $  legallybroughtbeforethecourt,sonovalidjudgmentcouldbe   enteredagainsttheownerforinterestoranythingelse. ` x` x Weagreewiththetrialcourtsdecision.WedonotfindthattheerrorcommittedbytheProperty   #[XX>#XX[Assessorfallsundertherubricofthe assessment,levyorcollectionoftaxes,Tenn.CodeAnn. p 2920205(8),andthestatecitesnoauthoritythatwouldsuggestotherwise.Therefore,thestateis \ liabletothepurchasersforthe#[XX=F#XX[interestowedonthebidamountandthecostofrecordingthecourts H decreeofsale. 4   V.  \ =H#[XXG#)[  #[)H#XX[Withrespecttotheallegationofnegligence,thetrialcourtdeclinedtoawarddamagesinthe 4 amountof$100asrequestedbythepurchasers.Insupportofitsdecision,thetrialcourtnotedthat   theLegislaturearticulatedtherelieftowhichapurchaserwasentitled,andliquidateddamageswere   notincludedamongtheavailableremedies.See Tenn.CodeAnn.6752504(a)(1).Wefindthis  tobeaproperinterpretationofthestatutorylanguage,andthepurchasershavenotarguedotherwise  onappeal.  #[XXH#XX[@ll)VI. X    Thejudgmentofthetrialcourtisaffirmed.Thiscaseisremandedtothetrialcourtfor 0"  enforcementofthetrialcourtsjudgmentandforcollectionofcostsassessedbelow,allpursuantto #l! applicablelaw.CostsonappealaretaxedtotheStateofTennessee,initsownbehalfandfortheuse $X" andbenefitofHamiltonCounty,TownofEastRidge,LookoutMountain,_Ridgeside_,RedBank, $D # _Lakesite_,_Soddy_ԀDaisy,_Collegedale_,andWalden,Tennessee#[XXK#XX[.󀀀 %0!$ #[XXN#XX[   `     h      p      `     h     _______________________________ )$(    `     h     CHARLESD.SUSANO,JR.,JUDGE#[XXO#