Nev. Rev. Stat. § 361.075

Current through 82nd (2023) Legislative Session Chapter 535 and 34th (2023) Special Session Chapter 1 and 35th (2023) Special Session Chapter 1

Section 361.075 - Exemption of unpatented mines and mining claims

Unpatented mines and mining claims shall be exempt from taxation, but nothing in this section shall be so construed as to:

1. Exempt from taxation possessory claims to the public lands of the United States or of this state, or improvements thereon, or the proceeds of the mines; and

2. Interfere with the primary title to the lands belonging to the United States.

NRS 361.075

Part 1:344:1953; A 1954, 29; 1955, 340