Exemption of unpatented mines and mining claims.

Nev. Rev. Stat. § 361.075
in effect
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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.
Source: NV Statutes (Official Site)URL: https://www.leg.state.nv.us/nrs/NRS-361.htmlFetched: 10/4/2026

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