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NRS 361.075

Exemption of unpatented mines and mining claims

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

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.

Official source: Nevada Legislature. Reproduced from public-domain Nevada statutes; confirm against the official source for the current text. Not legal advice.