Nevada Revised Statutes Section 362.030 - Revenue and Taxation

County assessor to assess surface of patented mines and mining claims; exceptions. The county assessor shall assess the surface of each patented mine and mining claim in his county for which an affidavit was not filed pursuant to NRS 362.050, 362.070 and 362.090 and return the assessment as required by law.

Last modified: February 27, 2006