Nicolet Securities Co. v. Outagamie County

Rosenberry, C. J.-

The demurrer to the complaint raises two questions: (1) When does the lien of a reassessment of taxes made under sec. 75.25, Stats. 1929, or under sec. 70.74, Stats. 1929, attach to the property against which the assessment is levied? (2) Does Outagamie county, a purchaser of the certificate of sale on the reassessment, because it is a county, secure a different or better title than another purchaser at the tax sale ?

The facts briefly are as follows: The plaintiff became the owner by purchase, assignment, and mesne conveyances of a tax title to the premises in question based…