The State of Tennessee in its own behalf and for the use and benefit of the Government of Nashville and Davidson County v. Delinquent Taxpayers, etc.

Purchaser of condominium at delinquent tax sale sought excess funds remaining after taxes and court costs had been paid. Purchaser prepared a Quitclaim Deed that transferred Taxpayer’s title and redemption rights in property to Purchaser. Purchaser next prepared a Deed of Correction that corrected the spelling of Taxpayer’s name, but that also included a clause purporting to transfer to Purchaser Taxpayer’s right to the excess funds. Purchaser then prepared an Assignment of Excess Funds Payout that also purported to transfer Taxpayer’s right to the excess funds to Purchaser. Trial court awarded excess funds to Taxpayer rather than to Purchaser after finding there was no meeting of the minds and that Purchaser failed to carry his burden of proving he provided consideration for Taxpayer’s conveyance of the excess funds to him. Purchaser appealed and we affirm the trial court’s judgment. We conclude there was no consideration for the Assignment of Excess Funds Payoutand that the Deed of Correction is unenforceable because it is beyond the expectations of an ordinary person for a document titled Deed of Correction to transfer a right to receive $14,000 of excess funds to a purchaser of property.