361.075 - Exemption of unpatented mines and mining claims. - Nevada Statutes

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.

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