CORNELL UNIVERSITY v. RUSK COUNTY

No. 91-0581.

166 Wis.2d 811 (1992)

481 N.W.2d 485

CORNELL UNIVERSITY, Plaintiff-Respondent, v. RUSK COUNTY, Defendant-Appellant.

Court of Appeals of Wisconsin.

Decided January 14, 1992.


Attorney(s) appearing for the Case

On behalf of the defendant-appellant, the cause was submitted on the brief of and orally argued by Steven P. Anderson, corporation counsel, of Ladysmith.

On behalf of the plaintiff-respondent, the cause was submitted on the brief of Jeffrey L. Abraham, John A. Busch and Chris J. Trebatoski, and orally argued by John A. Busch of Michael, Best & Friedrich of Milwaukee.

Before Cane, P.J., LaRocque and Myse, JJ.


MYSE, J.

Rusk County appeals a declaratory judgment in favor of Cornell University. The judgment declared that privately owned mineral interests are subject to taxation separate from the surface land under sec. 70.32, Stats. The judgment further declared that the issuance of a tax deed for the surface owner's delinquent property taxes does not extinguish the property rights of the mineral interest owner.

Rusk County asserts that the trial court erred because...

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