42-14053. Determining and reporting valuation of producing mines and mining property A. On or before August 31 of each year, the department shall find the full cash value of: 1. Patented and unpatented producing mines. 2. Personal property used on producing mines. 3. Improvements to producing mines. 4. Mills and smelters that are operated in conjunction with producing mines. B. On or before November 30 of each year, the department shall transmit the valuations of these properties in each taxing district to the respective county assessors. C. The valuations required by this section are the values determined as of January 1 of the valuation year.
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