ÿWPCà( b %l^ r 0 ˆ~UNwT4Xl z{ÒõÇ mÉ#ÁàÆ¡ Æg Æ- Æó 0D¹ Ný 0Jÿ 0TI 0^ û 1‡ 72Š 1u¼ 721 0cc 0hÆ 0r. 0|  0† 0¢ 1u2 0d§U* 55bjU>r´°d#u 1q˜Ï v~ØvÓV 0ë)$ B% 0X1% D3‰% D-¼% 0Ké% AS4&Ƈ& 0¤M' 0Dñ' A«5(»J—5+s (`£ª$¡¡Ñ€.ÑÑ8€½­»»d»»d8ÑÑ ý ÑÓ  Ó(í€"  Z6Times New Roman Regularj5+xס 3|x ˜C:\PROGRA~1\COREL\WORDPE~1\TEMPLATE\CUSTOM~1\REVISE~1.WPTC:\Program Files\Corel\WordPerfect Office 2000\Template\Custom WP Templates\revised standard opinion.wptÿU‹ÿÀÀÀ˜HP LaserJet 4050 Series PCL 5eÈÈ,,,,ÈÈ0Level 1Level 2Level 3Level 4Level 5‚Level 1Level 2Level 3Level 4Level 5„Level 1Level 2Level 3Level 4Level 5…Level 1Level 2Level 3Level 4Level 5(#Ã$òòÚ  Ú0Ú  Úóó2 ÿÿ0Indent1Ô2ÔÔ3  Ô2" ÿÿ0Indent2à0 àÔ2ÔÔ3  Ô2, ÿÿ0Indent3à0 àà0 àÔ2ÔÔ3  Ô (нCEKQW]cioAutoList11)1)1)1)1)1)1)1)1)3#37=CIQYag­­1.a.i.(1)(a)(i)1)a)i)(;3£$´´Ô2#ÔÚ  Ú0Ú  Ú.Ô3  Ôà0  à26 ÿÿ0Indent4à0 àà0 àà0 àÔ2ÔÔ3  Ô2@ ÿÿ0Indent5à0 àà0 àà0 àà0 àÔ2ÔÔ3  Ô2J ÿÿ0Indent6à0 àà0 àà0 àà0 àà0 àÔ2ÔÔ3  Ô2T ÿÿ0Indent7à0 àà0 àà0 àà0 àà0 àà0 àÔ2ÔÔ3  Ô2^ ÿÿ0Indent8à0 àà0 àà0 àà0 àà0 àà0 àà0 àÔ2ÔÔ3  Ô!"#$% ÿÿ?AGMSYaioIndent0I.A.1.a.(1)(a)i)a)P ÿÿ8Mac DefaultMac DefaultÓ ` °šXÓ< Œ 9p`(Times +Ý ƒ!ÝÑ#€d#ÑÔ€/ÔÔ€/¼ÔÑ#€d#ÑÑ ý ÑÓ  ÓÝ  Ýà àòòÚ  ÚÚ  ÚóóÔ€/ôÔÔ_Ô€For€simplicityððs€sake,€we€use€round€numbers€in€this€opinion.Ì- ù-< Œ 9p`(&Times New Roman ªÝ ƒ!ÝÑ#€d#ÑÔ€/ÔÔ€/¼ÔÑ#€d#ÑÑ ý ÑÓ  ÓÝ  Ýà àòòÚ  ÚÚ  ÚóóÔ€/ôÔÔ_Ô€€Ô€/XÔ€€Ô€/ôÔThe€Purchasers€also€filed€a€claim€against€the€Lienholder€for€charges€in€the€amount€of€$39,000,€but€thisÏissue€is€not€before€this€Court€on€appeal.Ì Ý ƒ!ÝÑ#€d#ÑÔ€/ÔÔ€/¼ÔÑ#€d#ÑÑ ý ÑÓ  ÓÝ  Ýà àòòÚ  ÚÚ  ÚóóÔ€/ôÔÔ_Ô€€Although€the€record€on€appeal€does€not€contain€a€copy€of€the€Trial€Courtððs€Tenn.€R.€Civ.€P.€53€order€ofÏreference,€the€Master€Report€states€ð ð[c]laims€in€delinquent€tax€sale€redemptions€having€been€referred€to€the€master€byÏthe€court€in€its€order€dated€July€14,€1992.€.€.€.ððÌ Ý ƒ!ÝÑ#€d#ÑÔ€/ÔÔ€/¼ÔÑ#€d#ÑÑ ý ÑÓ  ÓÝ  Ýà àòòÚ  ÚÚ  ÚóóÔ€/ôÔÔ_Ô€€The€parties€do€argue€on€appeal€about€the€extent€of€the€Purchaserððs€title€search€and€whether€the€titleÏsearcher€should€have€been€able€to€locate€the€lien€on€the€Property.€€These€matters,€however,€are,€for€the€most€part,€notÏgermane€to€the€Ô_ÔdispositiveÔ_Ô€issue€on€appeal.Ì!"#$% ÿÿ?AGMSY_ekIndent11)1)1)1)1)1)1)1) ÅÝ ƒ!ÝÑ#€d#ÑÔ€/ÔÔ€/¼ÔÑ#€d#ÑÑ ý ÑÓ  ÓÝ  Ýà àòòÚ  ÚÚ  ÚóóÔ€/ôÔÔ_Ô€€Tenn.€Code€Ann.ðð€67„5„2702(a)€provides€that€the€one„year€redemption€period€referenced€in€ðð€67„5„2701(a)€is€ð ðwithin€one€(1)€year€after€entry€of€an€order€of€confirmation€of€the€tax€sale€by€the€court.€.€.€.ððÌPtPtHHØ(ÿáÿâùFG(üHHØ(d'`Styl{WP}01•ÃÃÃÃÃÃÃÃÃÃÃÃÃÃÃÃÃÃà Ãà Ãà Ãà Ãà ÃÃÃÃÃÃÃÃÃÃÃÐ ÐÐHHÐÐ  ÐÐ2ÐÐÿÿ¸æ$ÿÐÐHHÐÐÐÐÐÐÐÐ  ÐÐ ÐÐ ÐÑÑÑGenevaÑÑ ÑÑ € ÑÑ<Px–ÈÑÒÒÒ443!#4ÒÒ$ *$ÒÒ$*$ÒÒ ÿKK ÒÒ  Geneva ÒÒ  Geneva ÒÓ.,ÓÓÓÓ6ÓÓ ÓßßßßßßßßßßßßßßßßßßÑGenevaÑÑ ÑÒ  Serv Geneva ÒÒ  Serv Geneva Ò(|G2”)$¤¤Ý ƒ£ª!ÝÑ€.ÑÑ8€»»dXXdì8ÑÑ ý ÑÓ  ÓÝ  Ýà  àòòÚ  Ú0Ú  ÚóóÔ€ô»Íò»»Ô d(0"ÿÿ$££Ò  ÒÒ  ÒÒ  ÒÒ  ÒVVVV'ÿÿdxd)!ÈÈÈÈdxdx( ±þ$’’ò òFigure€Ú  Ú1Ú  Úó ó^_X`YEþÿ<<CÿÿƒLevel 1Level 2Level 3Level 4Level 5(|3;$¢¢Ý ƒ£ª!ÝÑ€.ÑÑ8€»»dXXdì8ÑÑ ý ÑÓ  ÓÝ  Ý($$””ò òÚ  Ú1Ú  Úó óX[Z&OLE 2.0 Box <=8ÿÿÿÿÿÿÿÿÿÿCÿÿ HKKKKÝ ƒ!ÝÔ . ÔÔ€/ÔÔ€/¼ÔÑ#€,,¼d#ÑÑ#€,,¼d#ÑÑ ý ÑÓ  ÓÝ  ÝÑ  ÑÔ_ÔÑ8€W©XXdì»»d8ÑÑ  ÑÓ  ÓÔ€/îÔIN€THE€COURT€OF€APPEALS€OF€TENNESSEEÌà@ àAT€NASHVILLEÔ€/¼ÔÌAugust€1,€2001€SessionÌÔ€/XÔÌÌÌò òÔ€/îÔSTATE€OF€TENNESSEE,€òòet€alóó.€v.€A.€D.€WRIGHT,òò€et€uxóó,€òòet€alóó.Ô€/XÔó óÌÓ  ÓÌà@ àÌà@ àò òAppeal€from€the€Chancery€Court€for€Davidson€Countyó óÌà@ àò òNo.€99„705„II€€€€€Carol€L.€McCoy,€ChancellorÌÌÌÌà@ àNo.€M2000„03198„Ô_ÔCOAÔ_Ô„R3„CV€„€Filed€September€21,€Ô_Ô2001Ô€/¼ÔÔ_Ô€Ìó óÌÌÔ€/XÔEdwin€Lee€Nix€and€Ira€M.€Nix€(ð ðPurchasersðð)€bought€a€parcel€of€land€(ð ðPropertyðð)€at€a€tax€saleÏin€September€1999.€€Other€than€the€tax€lien,€Purchasersðð€title€search€uncovered€no€liens€on€theÏProperty.€€Unbeknownst€to€Purchasers,€the€Property€had€been€devised€to€a€previous€ownersððÏdaughter€who€had€given€a€Deed€of€Trust€for€the€Property€to€Associates€Financial€ServicesÏCompany,€Inc.€(ð ðÔ_ÔLienholderÔ_Ôðð)€as€security€for€a€loan.€€In€May€2000,€pursuant€to€Tenn.€Code€Ann.Ïðð€67„5„2701(a),€the€Ô_ÔLienholderÔ_Ô€filed€a€Notice€of€Redemption€on€the€Property€to€which€€PurchasersÏobjected.€€Part€of€the€basis€of€Purchasersðð€objection€was€that€the€Ô_ÔLienholderÔ_Ôððs€security€interest€inÏthe€Property€was€not€within€the€chain€of€title€and,€therefore,€the€Ô_ÔLienholderÔ_Ô€had€no€standing€toÏredeem€the€Property.€€The€Trial€Court€referred€the€question€to€the€Clerk€and€Master,€acting€asÏMaster.€€After€a€hearing,€the€Master€found€that€the€Ô_ÔLienholderÔ_Ô€was€a€ð ðvalid€Ô_ÔredemptorÔ_Ôðð€under€theÏredemption€statute,€and€the€Trial€Court€subsequently€concurred€with€this€finding.€€PurchasersÏappeal.€€We€affirm.ÌÌÌò òà@ àTenn.€R.€App.€P.€3€Appeal€as€of€Right;€Judgment€of€the€à@ àChancery€Court€Affirmed.ó óÌÌÌòòD.€Michael€Ô_ÔSwineyÔ_Ô,€J.óó,€delivered€the€opinion€of€the€court,€in€which€òòHouston€M.€Ô_ÔGoddardÔ_Ô,€Ô_ÔP.J.Ô_Ô,óóÏand€òòHerschel€P.€Franks,€J.óó,€joined.ÌÌHomer€R.€Ô_ÔAyersÔ_Ô,€Ô_ÔGoodlettsvilleÔ_Ô,€Tennessee,€for€the€Appellants,€Edwin€Lee€Nix,€òòet€uxóó€Ira€M.€Nix.ÌÌCharles€M.€Walker,€Nashville,€Tennessee,€for€the€Appellee,€Associates€Financial€Services€Co.,€Inc.ÌÓÓÌÌÓÓò òÔ_Ôà@ àOPINIONó óÌÌà@ àòòò òBackgroundó óóóÌÌà àà àA.D.€and€Inez€Wright€purchased€the€Property€located€in€Davidson€County,€in€1974.€ÏIn€1996,€the€Wrightsðð€daughter,€Angelia€Wright€Morris€(ð ðMorrisðð),€inherited€the€Property€fromÏher€father,€A.D.€Wright,€through€his€will€(ð ðWillðð).€€The€Will€was€recorded€in€Davidson€CountyÏProbate€Court.€€After€inheriting€the€Property,€Morris€executed€a€Deed€of€Trust€for€the€Property€inÍfavor€of€her€lender,€Associates€Financial€Services€Company,€Inc.,€as€security€for€a€loan.€€The€DeedÏof€Trust€was€recorded€with€the€Davidson€County€Register€of€Deeds€in€November€1996.€€ÌÌà àà àThe€record€on€appeal€contains€a€notice€showing€that€in€1999,€the€MetropolitanÏGovernment€of€Nashville€attempted€to€serve€A.D.€Wright,€then€deceased,€for€non„payment€of€1997Ïtaxes€for€the€Property.€€The€return€mail€receipt,€which€was€date„stamped€by€the€Trial€Court€clerk€inÏMay€1999,€bears€the€signature€of€A.D.€Wrightððs€daughter,€Morris.€€In€March€1999,€Morris€and€herÏhusband€filed€a€Chapter€13€petition€in€United€States€Bankruptcy€Court.€€The€technical€record€onÏappeal€contains€a€copy€of€the€cover€sheet€for€Morrisðð€bankruptcy€petition€which€was€enclosed€withÏcorrespondence€from€Morrisðð€bankruptcy€attorney€to€the€Clerk€and€Master€of€the€Trial€Court.€€ThisÏcorrespondence€states€that€Morris€is€the€owner€of€the€Property€pursuant€to€A.D.€Wrightððs€Will€andÏbears€a€date„stamp€by€the€Trial€Court€clerk€of€June€3,€1999.€€ÌÌà àà àThereafter,€the€Trial€Court€issued€a€notice€of€Delinquent€Tax€Sale€scheduled€forÏSeptember€15,€1999.€€The€notice€did€not€state€that€Morris€was€the€owner€of€the€Property€but,Ïinstead,€was€styled€òòð ðState€of€Tennessee,€etc.,€vs.€Delinquent€Taxpayers€for€1997€Taxes,€etc.€et€al,ÏòòA.D.€Wright,€ET€UXóóóó.ðð€€The€Property€was€purchased€at€the€tax€sale€for€$30,000€by€Purchasers.€ÏPrior€to€the€tax€sale,€Purchasers€asked€a€title€company€to€perform€a€title€search.€€The€record€onÏappeal€shows€that€the€title€opinion€was€provided€to€Purchasers€nearly€two€weeks€òòafteróó€the€sale€of€theÏProperty.€€With€the€exception€of€the€tax€lien€and€the€Wrightsðð1974€deed€of€trust€which€had€beenÏreleased,€the€title€search€showed€no€liens€or€encumbrances,€including€the€Lienholderððs€mortgage.€ÏThe€record€on€appeal€shows€that€Purchasersðð€title€searcher€performed€a€search€only€in€the€RegisterÏof€Deeds€office€using€the€grantor/grantee€index€and,€consequently,€did€not€locate€the€Will€on€file€inÏthe€Probate€Court.€€ÌÌà àà àIn€October€1999,€the€Trial€Court,€in€its€Final€Decree€Confirming€Sale,€stated,€inÏpertinent€part,€as€follows:ÌÌà8 àà8 àAll€rights,€title€and€interest€of€the€Defendant(s)€A.D.€Wright,€Et€UxÏand€any€and€all€unknown€heirs„at„law€or€devisees,€and€of€all€otherÏparties€to€this€suit€and€to€said€parcel€of€land€be€divested€out€of€themÏand€each€of€them€and€be€vested€in€the€purchaser(s)€Edwin€Lee€&€IraÏM.€Nix€òòsubject€to€the€equity€of€redemptionóó.ÌÌ(emphasis€added).ÌÌà àà àIn€May€2000,€the€Lienholder€filed€a€Notice€of€Redemption€and€tendered€$4,290€toÏredeem€the€Property.× ƒ- ××  ×€€In€response,€Purchasers€filed€an€Objection€to€Redemption€in€which€theyÏcontended€that€the€Deed€of€Trust€given€to€the€Lienholder€by€Morris€was€not€within€the€chain€of€titleÏand€thus,€not€properly€perfected.€€Purchasers€argued€that€consequently,€the€Lienholder€had€noÏstanding€to€redeem€the€Property.× ƒ0 ××  ×€€In€its€response,€the€Lienholder€argued€that€it€was€entitled€toÏredeem€the€Property€under€Tenn.€Code€Ann.€ðð€67„5„2701(a)€and€that€its€Deed€of€Trust€wasÏproperly€recorded€with€the€Davidson€County€Register€of€Deeds.ÌÌà àà àThereafter,€a€hearing€was€held€before€the€Clerk€and€Master,€acting€as€Master,Ïregarding€the€Purchasersðð€Objection€to€Redemption.× ƒ1 ××  ×€€The€parties€agreed€to€limit€this€hearing€to€theÏissue€of€whether€the€Lienholder€was€a€proper€party€to€redeem€the€Property.€€At€the€hearing,€one€ofÏthe€Purchasers,€Edwin€Lee€Nix,€testified€that€he€understood€at€the€time€of€the€sale€that€the€peopleÏwho€owned€the€Property€had€a€year€to€pay€the€delinquent€taxes€and€redeem€the€Property.€ÏPurchasersðð€title€searcher€testified€that€the€Lienholderððs€Deed€of€Trust€was€outside€the€chain€of€title.€€ÌÌà àà àAfter€the€hearing,€the€Master€filed€a€report€(ð ðReportðð)€in€which€she€made€theÏfollowing€findings:ÌÌà8 ààHàà8 à1)à0 àthe€mortgage€was€in€the€name€of€theÏMorrises€and€not€in€the€name€of€theÏtaxpayer,€A.D.€Wright;ÌÌÓ(€ 4!"#$% (ÓØØà8 àà8 àÔ2ÔÔ3  Ôà0 àthe€parties€agreed€that€the€Will€was€recorded€with€the€ProbateÏCourt€but€was€not€recorded€with€the€Register€of€Deeds;ÌÌà8 àà8 àÔ2ÔÔ3  Ôà0 àboth€the€Purchasers€and€the€Metropolitan€Government€ofÏNashville€performed€title€searches€which€did€not€locate€A.D.ÏWrightððs€Will€since€neither€party€searched€the€ProbateÏCourtððs€records;€ÌÌà8 àà8 àÔ2ÔÔ3  Ôà0 àthe€Metropolitan€Government€of€Nashvilleððs€title€search€wasÏperformed€pursuant€to€Tenn.€Code€Ann.€ðð€67„5„2502(c),€andÏtherefore,€its€purpose€was€to€ð ðfind€all€persons€who€shouldÏknow€about€the€sale€before€it€takes€placeðð;ÌÌà8 àà8 àÔ2ÔÔ3  Ôà0 àPurchasers€did€not€rely€upon€any€other€title€search€besidesÏtheir€own,€and€the€purpose€of€their€title€search€was€to€ð ðnotifyÏthem€of€all€ownership€interestsðð;€andÌà8 àà8 àÌà8 àà8 àÔ2ÔÔ3  Ôà0 àPurchasers€did€not€provide€any€authority€for€their€argumentÏthat€the€Lienholder€does€not€have€standing€to€redeem€theÏProperty€because€the€mortgage€was€outside€the€chain€of€titleÏat€the€Register€of€Deeds€office.ÌÌThe€Master€concluded€in€her€Report€that€ð ð[a]s€the€mortgagee,€[the€Lienholder]€has€an€interest€in€theÏProperty€and€pursuant€to€T.C.A.€ðð€67„5„2701€is€a€valid€redempter.ðð€ÌÌà àà àThereafter,€Purchasers€filed€an€objection€to€the€Report,€and€the€Lienholder€filed€aÏresponse.€€The€Trial€Court,€in€its€Order,€found€that€Purchasersðð€objection€to€the€Masterððs€findingsÏwere€not€supported€by€authority.€€In€concurring€with€all€of€the€Masterððs€findings,€the€Trial€CourtÏheld€that€the€Lienholder€is€a€ð ðvalid€party€entitled€to€redeem€the€[P]roperty€.€.€.€.ðð€€PurchasersÏappeal.€€We€affirm.ÌÌà@ àò òòòDiscussionÌÌà àà àóóó óAlthough€not€exactly€stated€as€such,€Purchasers€raise€the€following€issues:€1)Ïwhether€the€Lienholder€has€standing€to€redeem€the€Property€when€Purchasers€did€not€have€notice,Ïactual€or€constructive,€of€the€lien€on€the€Property€since€the€Deed€of€Trust€and€the€Will€are€not€in€theÏchain€of€title;€and€2)€whether€the€Lienholder€is€not€the€owner€of€the€Property€but€simply€a€creditorÏwho€has€no€more€than€a€chattel€interest€in€the€Property.ÌÌà àà àThe€Lienholder€generally€states€the€issues€on€appeal€as:€1)€whether€the€Lienholder€isÏa€party€entitled€to€redeem€the€Property€pursuant€to€Tenn.€Code€Ann.€ðð€67„5„2701(a),€and€if€so,Ïwhether€Purchasers€have€any€defenses€to€the€Lienholderððs€right€to€redeem€the€Property;€and€2)Ïwhether€Purchasers€are€charged€with€notice€of€the€mortgage€lien€since€it€was€properly€recorded€withÏthe€Davidson€County€Register€of€Deeds.Ìà àÌà àà àThe€Trial€Courtððs€referring€this€matter€to€the€Master,€her€Report,€and€the€TrialÏCourtððs€Order€in€which€it€adopted€the€factual€findings€of€the€Master€affect€our€standard€of€reviewÏon€appeal.€€òòAussenberg€v.€Kramer,€óó944€S.W.2d€367,€370€(Tenn.€Ct.€App.€1996).€€A€concurrentÏfinding€of€fact€by€a€master€and€a€trial€court€ð ðis€conclusive€on€appeal,€except€where€the€finding€is€onÏan€issue€not€appropriate€for€referral,€where€it€is€based€on€an€error€of€law[,]€or€a€mixed€question€ofÏfact€and€law,€or€where€the€factual€finding€is€not€based€on€material€evidence.ðð€€òòId.;€see€alsoóó€Tenn.ÏCode€Ann.€ðð27„1„113€(stating€that€ð ðthe€court€of€appeals€shall€not€have€the€right€to€disturb€[aÏconcurrent€finding€of€the€master€and€chancellor]ðð).€ÌÌà àà àWith€respect€to€the€Masterððs€and€the€Trial€Courtððs€concurrent€factual€findings,€weÏhold€that€the€record€on€appeal€contains€material€evidence€to€support€these€findings.€€òòSeeóó€ÌòòAussenberg€v.€Kramer,€óó944€S.W.2d€at€370.€€Moreover,€the€partiesðð€arguments€on€appeal€do€notÏappear€to€dispute€these€factual€findings€but,€instead,€involve€the€legal€conclusion€that€the€LienholderÏis€a€ð ðððperson€entitled€to€redeemðððð€the€Property€under€Tenn.€Code€Ann.€ðð€67„5„2701(a),€and€thatÏPurchasers€do€not€have€any€valid€defenses€to€the€Lienholderððs€right€of€redemption.× ƒ2 ××  ×€€Unlike€theÏfactual€findings,€this€conclusion€of€the€Master,€with€which€the€Trial€Court€concurred,€is€not€affordedÏthe€same€presumption€of€correctness€on€appeal€since€it€involves€a€mixed€question€of€law€and€fact.€òòÏId.óó;€òòLong€v.€Longóó,€957€S.W.2d€825,€829„30€(Tenn.€Ct.€App.€1997).€€Accordingly,€our€review€of€thisÏissue€is€òòde€novoóó€with€no€presumption€of€correctness.€€òòGanzevoort€v.€Russell,€óó949€S.W.2d€293,€296Ï(Tenn.€1997).ÌÌà àà àThe€statute€that€the€Lienholder€relies€upon€to€assert€its€right€of€redemption€is€Tenn.ÏCode€Ann.€ðð€67„5„2701(a),€which€provides€as€follows:ÌÌà8 àà8 àFor€purposes€of€this€part,€ð ðperson€entitled€to€redeem€propertyððÏincludes€òòany€person€who€owns€a€legal€or€equitable€interest€in€theÏproperty€sold€at€the€tax€sale€and€creditors€of€the€taxpayer€having€aÏlien€on€the€propertyóó;€provided,€that€once€property€has€been€redeemedÏby€the€taxpayer,€no€further€redemptions€under€this€part€areÏpermissible.€€The€taxpayer€may€redeem€the€property€regardless€ofÍwhether€any€other€person€has€previously€redeemed€the€propertyÏduring€the€one„year€redemption€period.× ƒ5 ××  ×ÌÌ(emphasis€added).ÌÌà àà àWe€agree€with€the€Lienholderððs€argument€that€the€plain€language€of€the€above„citedÏstatute€does€not€limit€the€ð ðððperson€entitled€to€redeem€propertyðððð€to€those€persons€about€whomÏPurchasers€had€prior€notice.€€Purchasers€do€not€cite€any€authority€that€a€ð ðððperson€entitled€toÏredeem€propertyðððð€had€to€be€within€the€chain€of€title,€nor€have€we€been€able€to€locate€any€authorityÏwhich€supports€this€argument.€€Further,€whether€or€not€the€Will€is€within€the€chain€of€title€isÏimmaterial€to€our€decision€because,€on€its€face,€Tenn.€Code€Ann.€ðð€67„5„2701(a)€allows€redemptionÏby€ð ðany€person€who€owns€a€legal€or€equitable€interest€.€.€.ðð€and€ð ðcreditors€of€the€taxpayer€having€aÏlien€on€the€property.€.€.€.ðð€€€The€Lienholder€is€such€a€ð ðððperson€.€.€.€.ðððð€€Accordingly,€we€agree€withÏthe€Masterððs€and€Trial€Courtððs€concurrent€finding€that,€despite€Purchasersðð€lack€of€knowledge€ofÏthe€Lienholderððs€claim,€the€Lienholder€was€entitled€to€redeem€the€Property.€ÌÌà àà àWe€acknowledge€that€Purchasers€acted€cautiously€and€requested€a€title€search€priorÏto€the€tax€sale€and€that,€unfortunately,€their€title€search€did€not€uncover€the€Will€or€the€Deed€ofÏTrust.€€Nevertheless,€as€shown€by€the€testimony€at€the€Masterððs€hearing,€Purchasers€knew€that€sinceÏthey€purchased€the€Property€at€a€tax€sale,€the€Property€could€be€redeemed€within€one€year€by€theÏowner€of€the€Property.€€In€addition,€the€Final€Decree€Confirming€Sale€clearly€stated€that€theÏpurchase€of€the€Property€was€ð ðsubject€to€the€equity€of€redemption.ðð€€Also,€the€technical€record€onÏappeal€contains€a€copy€of€correspondence€from€Morrisðð€bankruptcy€counsel€which€states€thatÏMorris€owned€the€Property€and€shows€that€this€correspondence€was€filed€with€the€Trial€Court€wellÏin€advance€of€the€tax€sale.€€Moreover,€it€is€undisputed€that€A.D.€Morrisðð€Will,€which€devised€theÏProperty€to€Morris,€was€properly€filed€with€the€Probate€Court.€€But€for€Purchasersðð€title€searcherððsÏadmitted€failure€to€check€with€the€Probate€Court€for€the€existence€of€a€will,€Purchasers€could€haveÏfound€the€lien€on€the€Property.€€Nevertheless,€whether€Purchasers€had€actual€notice€or€should€beÏcharged€with€notice€of€the€lien€on€the€Property€is€irrelevant€under€the€redemption€statute€asÏpreviously€discussed€in€this€Opinion.€€òòSeeóó€Tenn.€Code€Ann.€ðð€67„5„2701(a).€€ÌÌà àà àSince€the€Lienholder€is€a€ð ðððperson€entitled€to€redeem€propertyðððð€under€Tenn.€CodeÏAnn.€ðð67„5„2701(a),€we€find€no€error€in€the€Trial€Courtððs€conclusion€that€the€Lienholder€has€theÏright€of€redemption€in€this€matter.€€The€remaining€issues€raised€on€appeal€are€pretermitted€by€ourÏholding.ÌÌò òòòà@ àConclusionóóó óÌÌà àà àThe€judgment€of€the€Trial€Court€is€affirmed€and€this€cause€is€remanded€to€the€TrialÏCourt€for€such€further€proceedings€as€may€be€required,€if€any,€consistent€with€this€Opinion,€and€forÏcollection€of€the€costs€below.€€The€costs€on€appeal€are€assessed€against€the€Appellants,€Edwin€LeeÏNix€and€Ira€M.€Nix,€and€their€surety.ÌÌÌÌÌÌÌà àà àà àà àà àà àà à___________________________________€Ìà àà àà àà àà àà àà àD.€MICHAEL€SWINEY,€JUDGE