(1973)

EDWARD A. WIEGNER, Secretary, Department of Revenue

You ask whether land acquired by a county under a tax deed and later conveyed to a third party by quitclaim deed remains subject to the lien of a delinquent income tax warrant filed three years before the quitclaim deed was executed.

The answer is, "No."

There are two procedures provided in ch. 75, Stats., by which a county may acquire title to tax delinquent lands by tax deed issued pursuant to sec. 75.14 (1), Stats., or by judgment entered in a foreclosure in rem proceeding, pursuant to sec. 75.521 (8) or (13) (b), Stats. Section 75.14 (1),…