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QUESTION: Where a tax deed is issued on the surface rights in the property, what property rights accompany the tax deed when the subsurface rights in a parcel of real property have been sold or otherwise transferred and the subsurface owner has paid his taxes on the subsurface rights but the surface owner has not?

SUMMARY: In a situation where the surface and subsurface rights in real property have been separated and the surface interest owner has failed to pay taxes on his interest so that a tax deed will issue, the new owner under the tax deed acquires only the rights of the prior surface…