Nev. Rev. Stat. § 362.095
Method of taxation of patented mine or mining claim used for purpose other than mining or agriculture
Nevada · Nevada Revised Statutes Chapter 362 — Taxes on Patented Mines and Proceeds of Minerals · Status: effective
Cite this
- Citation
- Nev. Rev. Stat. § 362.095, Method of taxation of patented mine or mining claim used for purpose other than mining or agriculture, Nevada, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2106928
- Permanent ID
ys:prov:2106928@1- SHA-256
87f1cd69d7f3ac43859e8504c01718d00b4c1d8be959b161539daba6d9d53fd7
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
1. Whenever any portion of a patented mine or mining claim is used by the patentee or a successor in interest for a purpose unrelated to mining or agriculture, the portion of such patented mine or mining claim so used shall cease to be a patented mine or mining claim or part thereof and shall be taxed as other real property is taxed.
2. For the purpose of this section, a dwelling placed upon a patented mine or mining claim to be occupied by the operator of such patented mine or mining claim or his or her agent is not a use unrelated to mining.
3. Whenever any patented mine or mining claim is taxed as real property, such taxation shall not affect the status of contiguous patented mines or mining claims.