Notwithstanding ss. 75.14(1), 75.16, 75.19 and 75.521(3) (am) 4., (5), (8) and (13) (b), the failure of an owner of a fee simple interest in surface rights to pay property taxes on land does not extinguish the rights of a holder of a fee simple interest in severed mineral rights related to that land.
Wis. Stat. § 75.115