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Wis. Stat. § 75.115

Rights of persons who have an interest in mineral rights

1993 a. 391.

Notwithstanding ss. 75.14 (1), 75.16, 75.19 and 75.521 (3)

(am) 4., (5), (8) and (13) (b), the failure of an owner of a fee simple interest in surface rights to pay property taxes on land does not extinguish the rights of a holder of a fee simple interest in severed mineral rights related to that land.

Official source: Wisconsin State Legislature. Reproduced from public-domain Wisconsin statutes; confirm against the official source for the current text. Not legal advice.