Opinion No. Oag 7-93, (1993)

The Honorable Michael G. Ellis Chairperson Senate Organization Committee 210 South, State Capitol Madison Wisconsin 53702

Dear Senator Ellis:

On behalf of the Senate Organization Committee, your predecessor asked whether the creation of section 71.13 (2m), Stats. (now section 71.91 (4)), by virtue of the enactment of chapter 20, section 1102c, Laws of 1981, altered the duration of the Department of Revenue's (Department) liens resulting from the docketing of tax warrants under what is now section 71.91 (5)(b).

In my opinion, the answer is yes. The duration of such liens was changed from a fixed…