NRS 362.050
Affidavit of labor: Requirement for exemption of surface of patented mine or mining claim from taxation
- form and contents.
1.
To obtain the exemption of the surface of a patented mine or mining claim from taxation ad valorem, pursuant to Section 5 of Article 10 of the Constitution of this state, the owner must record an affidavit with the office of the county recorder for the county in which the mine is located on or before December 30 covering work done during the 12 months next preceding 12 a.m. on September 1 of that year. The exemption then applies to the taxes for the fiscal year beginning on July 1 following the filing of the affidavit. Upon receipt of such an affidavit, the county recorder shall transmit a copy of the affidavit, without charge, to the county assessor.2.
The affidavit of labor must describe particularly the work performed, upon what portion of the mine or claim, and when and by whom done, and may be substantially in the following form:
Source:
Section 362.050 — Affidavit of labor: Requirement for exemption of surface of patented mine or mining claim from taxation; form and contents., https://www.leg.state.nv.us/NRS/NRS-362.html#NRS362Sec050.