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2019 Nevada Revised Statutes
Chapter 361 - Property Tax
NRS 361.075 - Exemption of unpatented mines and mining claims.
Universal Citation: NV Rev Stat § 361.075 (2019)
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.
[Part 1:344:1953; A 1954, 29; 1955, 340]
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